Required information 2 [The following information applies to the questions displayed below.] A process manufacturer reports the following: Conversion Part 2 of 2 Percent Units Complete Beginning work in process inventory 172,000 904 Units started this period 365,000 Units completed and transferred out 395,000 X 01-16:06 Ending work in process inventory 142,000 (a) Compute the number of units started and completed this period. (b) Compute the total equivalent units of production for conversion. The company uses the FIFO method. Complete this question by entering your answers in the tabs below. Required A Required B Compute the total equivalent units of production for conversion. The company uses the FIFO method. Equivalent units of production: FIFO method Conversion Units Percent Added EUP Ending work in process 142,000 40% Started and completed 223,000 100% Beginning work in process 172,000 10% Total 537,000