Direct Disk Drive Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were for August 2017: Work in process, beginning inventory 151,400 units Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (80% complete) Transferred in during current period 451,200 units Completed and transferred out 400,600 units Work in process, ending inventory 202,000 units Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (55% complete) Calculate equivalent units for conversion costs using the FIFO method. O. 30,280 units 353,400 units O 1.299,800 units O . 390,580 units