Below is information about Gandalf Corp., a chemical producer, for October:

Work in process, beginning inventory..................................................50,000 units
Transferred in..........................................................................................100% complete
Direct materials.......................................................................................0% complete
Conversion costs.....................................................................................80% complete
Transferred in during October..............................................................200,000 units
Completed and transferred out during October.................................210,000 units
Work in process, ending inventory........................................................? units
Transferred in..........................................................................................100% complete
Direct materials........................................................................................0% complete
Conversion costs.....................................................................................40% complete

Required:

Compute the following using the FIFO method.

1. Number of units in work-in-process inventory at the end of the month.

2. Equivalent units of production for the month with respect to materials.

3. Equivalent units of production for the month with respect to conversion costs.