[The following information applies to the questions displayed below.]

A process manufacturer reports the following:

	Units	Conversion
		Percent Complete
Beginning work in process inventory	186,000	80%
Units started this period	400,000
Units completed and transferred out	430,000
Ending work in process inventory	156,000	35%

(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.