during October, department a of answer in. started 320,000 units of product in a particular manufacturing process. the beginning work in process inventory was 50,000 units, and the ending inventory was 30,000 units. direct materials were introduced at the start of processing and beginning and ending inventories are considered to be 50 percent complete with respect to conversion costs. department a uses the FIFO method the number of equivalent units for conversion costs of answer was _____