Twinnings Corporation manufactures Scheduling Books. There are two processes: printing and binding. The following information is given for the printing department for September. (The company uses FIFO inventory assumption.) Units units, beginning work in process 40,000 (30% complete for materials, 70% complete for conversion) started 300,000 completed? units, ending work in process 50,000 (35% complete for materials, 90% complete for conversion) Costs beginning work in process $6,080$2,160 8,240 current costs total costs Materials Conversion Total $192,075 $33,770$225,845 $198,155 $35,930$234,085 2. Refer to Figure abovel What are the FIFO equivalent units for conversion? a. 306,000 b. 340,000 c. 317,000 d. 307,000 e. none of the above