Beginning work-in-process inventory (30% complete) Started in September Completed in September and transferred to Department D Ending work-in-process inventory (70% complete) Using the FIFO method, the equivalent units for the conversion cost calculation are 77,000 1,450,000 1,370,000 157,000 mion costs for the month of September Multiple Choice O 1455,800 1370.000 1346,900 1,402,900 None of the above Next >