A process manufacturer reports the following: Conversion Units Beginning work in process inventory 194,000 Percent Complete 85% Units started this period 420,000 Units completed and transferred out 450,000 Ending work in process inventory 164,000 35% QS 3-5 (Algo) Weighted average: Computing equivalent units of production LO P1 Compute the total equivalent units of production for conversion. The company uses the weighted average method. Equivalent units of production: Weighted average method Conversion Total Units Percent Complete EUP