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This answer does not include the work that was done to begin the units in ending work-in-process inventory.
This answer does not include the work that was done to complete the units in beginning work-in-process inventory.
Using the FIFO method, the equivalent units of production for conversion costs are Conversion Costs Completion of BWIP 12,800 Started & Completed 76,000 Starting of EWIP 9,600 TOTAL EUP-FIFO 98,400 Under the FIFO method of process costing we need to make three calculations to determine the EUP. These are: calculate (1) how many EUP were required to finish BWIP, (2) how many units were started and completed and (3) how many EUP were needed to start the EWIP. There were 16,000 units in BWIP and they were 20% complete for conversion costs, meaning that they needed to do 80%, or 12,800 EUP to finish BWIP. There were a total of 76,000 units started and completed during the period (92,000 completed minus the 16,000 in BWIP). There were 24,000 units in EWIP that were 40% complete for conversion costs, meaning that 9,600 EUP of conversion costs had been done on the EWIP. Adding these three numbers together, we get 98,400 units.
This answer results from subtracting the number of equivalent units in beginning work-in-process inventory from the total equivalent units completed from BWIP plus the number of units started and completed plus the number of equivalent units in ending work-in-process inventory. The number of equivalent units in BWIP are not subtracted to calculate equivalent units when FIFO is used. They are simply omitted from the calculation of total equivalent units.