Use the following information for the Exercises below. (The following information applies to the questions displayed below.) A production department in a process manufacturing system completed its work on 90,000 units of product and transferred them to the next department during a recent period. Of these units, 36,000 were in process at the beginning of the period. The other 54,000 units were started and completed during the period. At period-end, 18,000 units were in process. Exercise 16-4 Weighted average: Computing equivalent units LO C2 Prepare the production department's equivalent units of production for direct materials under each of three separate assumptions using the weighted-average method for process costing. Equivalent Units of Production (EUP)-Weighted Average Method 1. All direct materials are added to products when processing begins. Units % Materials EUPMaterials Total 2. Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 80% complete as to materials and conversion costs. Units % Materials EUP-Materials Total 3. Beginning inventory is 70% complete as to materials and 30% complete as to conversion costs. Ending inventory is 20% complete as to materials and 70% complete as to conversion costs. Units % Materials EUP-Materials Total