An ice cream maker reports the following. eBook Print eferences Conversion Percent Units Complete Beginning work in process inventory 412,000 40% Units started this period 804,000 Units completed and transferred out 864,000 Ending work in process inventory 352,000 55% (a) Compute the number of units started and completed this period. (b) Compute the total equivalent units of production for conversion. The company uses the FIFO method.