FIFO EUP In manufacturing its products, Trevano Corp. adds all direct material at the beginning of the production process. The company's direct labor and overhead are considered to be continuously at the same degree of completion. The company uses the FIFO method of process costing. September production information is as follows: As of September 1, the beginning WIP Inventory was 30 percent complete as to labor and overhead. On September 30 , the ending WIP Inventory was 80 percent complete as to conversion. a. What proportion of work needs to be performed on the beginning inventory units to complete them? % b. What are the equivalent units of production for direct material? x pounds c. What are the equivalent units of production for conversion? x pounds