Twinnings Corporation manufactures Scheduling Books. There are two processes: printing and binding. The following information is given for the printing department for September Units 40.000 (20% complete for materials, 60% complete for conversion) Units, beginning work in process Started 300,000 Completed Units, ending work in process 50.000 (25% complete for materials, 80% complete for conversion) Couts Total Comversion $ 2,160 beginning work in process $ 8.240 Materials $ 6,050 $229.575 $226,955 current cont $30.600 5251.475 5259,713 total costs 532,760 The company es FIFO inventory assumption What are the FIFO equivalent units for materials 304,500 294,500 302.500 262.500