Required information [The following information applies to the questions displayed below.] A process manufacturer reports the following: Part 1 of 2 Conversion Percent Units Complete 8 01:24:46 Beginning work in process inventory 172,000 908 Units started this period 365, 000 Units completed and transferred out 395,000 Ending work in process inventory 142, 000 408 Compute the total equivalent units of production for conversion. The company uses the weighted average method. Equivalent units of production: Weighted average method Conversion Units Percent EUP Complete Completed and transferred out 395,000 100% 395,000 Ending work in process 142,000 40% 56,800 Total 537,000 451,800