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 20X5:

Work in process, beginning inventory 150,000 units

Transferred-in costs (100% complete)

Direct materials (0% complete)

Conversion costs (90% complete)

Transferred in during current period 450,000 units

Completed and transferred out 400,000 units

Work in process, ending inventory 200,000 units

Transferred-in costs (100% complete)

Direct materials (0% complete)

Conversion costs (65% complete)

Calculate equivalent units for conversion costs using the FIFO method.