Required information [The following information applies to the questions displayed below.) Blending Process Beginning work in process Goods started Goods completed Ending work in process Units of Product 190,000 410,000 440,000 160,000 Percent of Conversion 90% 100 100 25 Compute the total equivalent units of production for conversion using the FIFO method. Equivalent units of production (EUP) with respect to conversion - FIFO method Units % Conversion EUP Beginning work in process inventory - units 190,000 90% Ending work in process - units 160,000 25% 4,000 Units started and completed 250,000 100% Total 600,000