Use the following information for the Exercises below. (Algo) 1 The first production department in a process manufacturing system reports the following unit data.

Beginning work in process inventory	26,400	units
Units started and completed	61,600	units
Units completed and transferred out	88,000	units
Ending work in process inventory	16,400	units

Exercise 20-4 (Algo) Weighted average: Computing equivalent units LO P1 Prepare the production departments equivalent units of production for direct materials under each of the following three separate assumptions using the weighted average method for process costing.

1.All direct materials are added to products when processing begins

2. Beginning inventory is 40% complete as to direct material cost . Ending inventory is 70% complete as to direct material costs.

3.Beginning inventory is 60% complete as to direct material cost . Ending inventory is 30% complete as to direct material costs.

Exercise 20-5A (Algo) FIFO: Computing equivalent units LO C2

Prepare the departments equivalent units of production for direct materials for each of the three separate assumptions using the FIFO method.

1.All direct materials are added to products when processing begins

2. Beginning inventory is 40% complete as to direct material cost . Ending inventory is 70% complete as to direct material costs.

3.Beginning inventory is 60% complete as to direct material cost . Ending inventory is 30% complete as to direct material costs.