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Computation of the total equivalent units of production for conversion using the FIFO method:

Equivalent units of production (EUP) with respect to Conversion- FIFO Method
Units % Conversion EUP
Beginning work in process inventory-Units 196,000 10% 19,600
Units started and completed 259,000 100% 259,000
Ending work in process-Units 166,000 40% 66,400
Total 621,000 345,000
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