Use the following information for the Exercises below. $($Algo$)1$

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The first production department in a process manufacturing system reports the following unit data.

Beginning work in process inventory $34,400$ units

Units started and completed $51,600$ units

Units completed and transferred out $86,000$ units

Ending work in process inventory $17,800$ units

Prepare the production department$$s equivalent units of production for direct materials under each of the following three separate assumptions using the weighted average method for process costing.