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Accounting

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The first production department in a process manufacturing system reperts the following unit data.
Beginning, work in process inventory
Units started and completed
Units completed and transferred out
Ending work in process inventory
29,400 units
68,600 units
98,000 units
16,900 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.
\table[[Equivalent Units of Production (EUP)- Weighted Average Method],[1. All direct materials are added to products when processing begins.],[,Units,Direct Materials],[,\table[[Percent],[Complete]],EUP],[.],[5,,,],[Total],[\table[[2. Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 80%
Beginning inventory is 30% complete as to direct materials costs. Ending inventory is 80% complete as to direct materials costs.
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