A process manufacturer reports the following:

	units	conversion: percent complete
Beginning work in process inventory	162,000	80%
Units started this period	340,000
Units completed and transferred out	370,000
Ending work in process inventory	132,000	35%

Compute the total equivalent units of production for conversion. The company uses the weighted average method.

Equivalent units of production: Weighted average method

Conversion (Towards percent complete, & eup

	units	percent complete	eup
Total