I dont know how to find the conversion for beginning inventory

Check 9 Stone Company produces carrying cases for CDs. It has compiled the following information for the month of June: 769 points Beginning work in process Ending work in process Physical Percent Complete Units for Conversion 77,000 60% 95,500 75 eBook References Stone adds all materials at the beginning of its manufacturing process. During the month, it started 187,000 units. Using the FIFO method, reconcile the number of physical units. Beginning Inventory Units Started Total Physical Units 77,000 187.000 264.000 Units Completed Ending Inventory Physical Units 168.500 95 500 264 000 Using the FIFO method, calculate the number of equivalent units. (Leave no cells blank.be certain to enter "0" wherever required.) Me Gew Check my work Units Started Total 187.000 Ending Inventory 264 000 95,5001 264.000 Using the FIFO method, calculate the number of equivalent units. (Leave no cells blank - be certain to enter "o" wherever required.) nces Equivalent Units Physical Units Direct Materials Conversion Beginning Inventory 77.000 0 Units Started and Completed 91 500 91,500 91.500 Ending Inventory 95,500 95,500 71 625 Total 264.000 187,000 163 125