rmation applies to the questions displayed below.] An ice cream maker reports the following. Conversion Beginning work in process inventory Units 408,000 Percent Complete 35% Units started this period 796,000 Units completed and transferred out Ending work in process inventory 856,000 348,000 60% 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 Complete EUP Beginning work in process inventory 480,000 65% 265,200 Total units accounted for 348,000 60% 208,800 Total units 828,000 474,000