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 2020:

Work in process, beginning inventory

151,000 units

Transferred- in costs (100% complete)

Direct Materials (0% complete)

Conversion costs (90% complete)

Transferred in during current period

451,200 units

Completed and transferred out

401,600 units

Work in process, ending inventory

200,600 units

Transferred - in costs (100% complete)

Direct Materials (0% complete)

Conversion costs (60% costs)

Calculate equivalent units for conversion costs using the FIFO method.

A) 300,200 units

B) 386,060 units

C) 15,100 units

D) 351,600 units