Jones Corporation uses a first-in, first-out (FIFO) process costing system. Jones has the following unit information for the month of August Beginning work-in-process inventory, 100% complete for materials, 75% complete for conversion cost Units completed and transferred out Ending work-in-process inventory, 100% complete for materials, 60% complete for conversion costs The equivalent units of production used to calculate conversion costs for August was 10 90 .