Calculate equivalent units for conversion costs using the FIFO method.

Direct Disk Drive Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were for August 2017: 150,800 units Work in process, beginning inventory Transferred - in costs (100% complete) Direct materials (0% complete) Conversion costs (90% complete) Transferred in during current period Completed and transferred out Work in process, ending inventory Transferred - in costs (100% complete) Direct materials (0% complete) Conversion costs (65% complete) 450,000 units 400,400 units 200,400 units