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Required information Use the following information for the Quick Study below. (The following information applies to the questions displayed below.] Blending Process Beginning work in process Goods started Goods completed Ending work in process Units of Product 194,000 420,000 450,000 164,000 Percent of Conversion 85 % 100 100 35 OS 16-6A FIFO: Computing equivalent units LO C4 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 Units completed and transferred out 450,000 100% 450,000 Ending work in process - units 164,000 35% 57,400 Total