RSTN Co. produces its product through two sequential processing departments. Direct materials and conversion are added to the product evenly throughout each process. During October, the first process finished and transferred 185,000 units of its product to the second process. Of these units, 36,000 were in process at the beginning of the month and 149,000 were started and completed during the month. The beginning work in process inventory was 40% complete. At the end of the month, the work in process inventory consisted of 29.500 units that were 85% complete. Compute the number of equivalent units of production for the first process October. Use the FIFO method. Equivalent units of production-FIFO EUP (for materials and conversion) Units of Product Percent Added Equivalent Units EUP EUP EUP Total units EUP