Plerce & Company provides the tolowing intormation concerming the wpocs at s lat Beginning inventory was partially complete (materials are 100 percent complete; conversion costs are 40 percent complete) Started this month, 252,000 units. Transferred out, 210,000 units Ending inventory, 140,000 units (materials are 100 percent complete; conversion costs are 45 percent complete Required a. Compute the equivalent units for materials using FIFO. Equivalent units b. Compute the equivalent units for conversion costs using FIFO. Equivalent units