Bill's Mouses makes computer mouses ("mice"? Oh, well...) and uses FIFO The begining inventory consisted of 40 units @ 30% completion, 77 units were started and completed during the period 30 units were 60% completed in Ending Inventory Calculate the Equivalent Units RE: Conversion Costs O 123 equivalent units O 117 Equivalent Units O 87 equivalent units O 98 Equivalent Units