Units: units, beginning work in process 40,000 (20% complete for materials, 60% complete for conversion) started 300,000 units, ending work in process 50,000 (25% complete for materials, 80% complete for conversion) Costs: Materials Conversion Total beginning work in process $ 6,080 $ 2,160 $ 8,240 current costs $220,875 $30,600 $251,475 total costs $226,955 $32,760 $259,715 Using FIFO what are the equivalent units for direct materials? 294500 Materials Conversion Total beginning work in process $ 6,080 $ 2,160 $ 8,240 current costs $220.875 $30,600 $251,475 total costs $226,955 $32.760 $259,715 Using FIFO, what are the equivalent units for conversion costs? 306000