21) XX Company operates a computer disk manufacturing plant. Diret materials are added at the end of the procen. The filming dan mematur kur 151,400 units Work in process, beginning inventory Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (80% complete) Transferred in during current period 451,200 units 401,000 units Completed and transferred out 202,000 units Work in process, ending inventory Transferred-in costs (100% complete) Direct materials (0% complete) Conversion costs (55% complete) The equivalent units for conversion costs for ending work in process - using the FIFO method - Ir O 30,280 units 0353,400 units O 390,580 units O 111,100 units