A process manufacturer reports the following:

Units Conversion

Percent Complete

Beginning work in process inventory $162,00080\%$

Units started this period $340,000$

Units completed and transferred out $370,000$

Ending work in process inventory $132,00035\%$

$($a$)$ Compute the number of units started and completed this period.

$($b$)$ Compute the total equivalent units of production for conversion. The company uses the FIFO method.