Healthwise Company uses the FIFO method in its process costing system. It produces clear plastic containers for laboratories in a process that starts in the Molding Department. Data concerning that department's operations in the most recent period appear below: Beginning work in process: Units in process Completion with respect to materials Completion with respect to conversion Units started into production during the month Units completed and transferred out Ending work in process: Units in process Completion with respect to materials Completion with respect to conversion 500 75% 20% 153,600 153,700 400 80% 40% Requirement: Using the FIFO method, prepare an equivalent units of production schedule.