Below is information about Gandalf Corp., a chemical producer, for October: Work in process, beginning inventory 50,000 units Transferred in 100 % complete Direct materials 0 % complete Conversion costs 80 % complete Transferred in during October 200,000 units Completed and transferred out during October 210,000 units Work in process, ending inventory ? units Transferred in 100 % complete Direct materials 0 % complete Conversion costs 40 % complete Required: 1. Using the FIFO method, compute the number of units in work-in-process inventory at the end of the month. 2 & 3. Using the FIFO method, compute the equivalent units of production for the month with respect to materials and conversion costs.