Beginning work in process inventory$196,00090\%$Units started this period$425,000$Units completed and transferred out$455,000$Ending work in process inventory$166,00040\%$

QS $16-6$A $($Algo$)$ FIFO: Computing equivalent units LO C$2$

$($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.