direct disk drive company operates a computer disk manufacturing plant. direct materials are added at the end of the process. the following data were for august 20x5: work in process, beginning inventory 150,000 units transferred-in costs (100% complete) direct materials (0% complete) conversion costs (90% complete) transferred in during current period 450,000 units completed and transferred out 400,000 units work in process, ending inventory 200,000 units transferred-in costs (100% complete) direct materials (0% complete) conversion costs (65% complete) calculate equivalent units for conversion costs using the fifo method.