Blending Process Beginning work in process Goods started Goods completed Ending work in process Units of Product 168,000 355,000 385,000 138,000 Percent of Conversion 80% 100 100 30 Compute the total equivalent units of production for conversion using the FIFO method. Answer is not complete. Equivalent units of production (EUP) with respect to conversion - FIFO method % Units EUP Conversion Units started and completed 385,000 100% 385,000 Ending work in process - units 138,000 30% 41,400 Total