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 2017:
Transferred-in costs (100% complete)
Direct materials (0% complete)
Conversion costs (80% complete) 
Transferred-in costs (100% complete)
Direct materials (0% complete)
Conversion costs (55% complete)
Calculate equivalent units for conversion costs using the FIFO method.
Definitions:
Shareholders
Individuals or entities that own shares in a corporation, making them owners of the company to the extent of the shares held.
Parent Company
A company that holds a controlling interest in one or more subsidiaries.
Financial Reporting Period
The time period covered by financial statements, typically a fiscal quarter or year.
Subsidiary
A company that is completely or partially owned and controlled by another company, known as the parent company.
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