On July 1, Premiere Paints' Mixing Department had 80,000 units in Beginning Work-in-Process that were 80% complete. Between July 1 and July 31 , the department transferred 150,000 units to the Packaging Department. At the end of the month, on July 31 , the Mixing Department had 40,000 units in Work-in-Process that were 80% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. For July, using the FIFO method, the Mixing Department's equivalent units of production for conversion costs were: 230,000 units. 118,000 units. 182,000 units. 120,000 units