Ampco Disk Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were for August 20X5: 
Transferred-in costs (100% complete)
Direct materials (0% complete)
Conversion costs (90% complete) 
Transferred-in costs (100% complete)
Direct materials (0% complete)
Conversion costs (65% complete)
Calculate equivalent units for conversion costs using the FIFO method.
Definitions:
Discount Coupons
Vouchers or codes that offer a rebate or reduction on the price of goods or services.
Grocery Store
A retail store that primarily sells food, both fresh and packaged, along with various household items.
Willingness To Pay
The maximum amount an individual is prepared to spend to procure a good or service.
Charge Customers
The act of requesting payment from consumers for goods or services provided.
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