Apex Disk Company operates a computer disk manufacturing plant Direct materials are added at the end of the process. The following data 100 000 units Work in process beginning inventory Transferred-in costs (100% complete) Direct materials 10% complete) Conversion costs 90% complete) Transferred in during current period Completed and transferred out 300.000 units 350 000 units Work in process, ending inventory Transferred in costs (100% complete) Direct materials (0% completo) Conversion cost 65% complete Calculate equivalent units for conversion costs using the FIFO method 401 500 units 292 500 units 350 000 units 170 000 units 300 000 units