An ice cream maker reports the following.

Units Conversion

Percent Complete

Beginning work in process inventory $352,00025\%$

Units started this period $684,000$

Units completed and transferred out $744,000$

Ending work in process inventory $292,00070\%$

$($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.