PART B Digital World manufactures a product that passes through numerous processes. The following information is available for one of the departments for October. The company uses the First-In First-Out (FIFO) method in its processing system. . . All materials are added at the beginning of the process. Beginning work-in-process consisted of 50 000 units that were 70% complete with respect to conversion. Ending work-in-process consisted of 12 000 units that were 30% complete with respect to conversion. During the month, 80 000 units were started in the process. Marks Required: a) Using the FIFO method, calculate the total equivalent units of production for conversion cost only. [3]