Blending Process Beginning work in process Goods started Goods completed Ending work in process Units of Product 196,000 425,000 455,000 166,000 Percent of Conversion 90% 100 100 40 Compute the total equivalent units of production for conversion using the weighted-average method. Equivalent units of production (EUP) with respect to conversion - weighted average method Units % Conversion EUP Total Compute the total equivalent units of production for conversion using the FIFO method. Equivalent units of production (EUP) with respect to conversion - FIFO method Units % Conversion EUP Total