The production department in a process manufacturing system completed 383,000 units of product and transferred them to finished goods during a recent period. Of these units, 63,000 were in process at the beginning of the period. The other 320,000 units were started and completed during the period. At period-end, 59,000 units were in process. Compute the department's equivalent units of production with respect to direct materials under each of three separate assumptions: