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! Required information (The following information applies to the questions displayed below.] A process manufacturer reports the following: Conversion Percent Complete 90% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Units 178,000 380,000 410,000 148,000 35% (a) Compute the number of units started and completed this period. (b) Compute the total equivalent units of production for conversion. The company uses the FIFO method. Required a Required B Compute the number of units started and completed this period. Units started and completed 790,000 $ Required A Required B Compute the total equivalent units of production for conversion. The company uses the FIFO method. Equivalent units of production: FIFO method Conversion Units Percent EUP Added Units started this period 790,000 X 100% 790,000 X Ending work in process 148,000 35% 51,800 Total