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VUESTION 18 Ampex Corporation operates a computer disk manufacturing plant Direct materials we added at the end of the process. The following data were for August 2020 Work in process, beginning inventory 151.200 units Transferred-in costs (100% completo) Direct materials (O% complete) Conversion costs (85% completo) Transferred in during current period 450,800 units Completed and transferred out 400.400 units Work in process, ending Inventory 201,200 units Transferred in costs (100% complete) Direct materials (0% complete) Conversion costs (55% completo) Calculate equivalent units for conversion costs using the FIFO method. 299,600 units 22,680 units 382,940 units 0.352,400 units