“when a society is industrialized, a peasant becomes a worker; a feudal lord is liquidated or becomes a businessman. when classes rise or fall, a person is employed or unemployed; when the rate of investment goes up or down, a person takes heart or goes broke. when wars happen, an insurance salesperson becomes a rocket launcher; a store clerk, a radar operator; a wife or husband lives alone; a child grows up without a parent

Industrialized, a peasant becomes a worker; a feudal lord is liquidated or ... When classes rise or fall, aperson is employed or unemployed; when the rate of investment goes up or down, a person takes newheart or goes broke. When wars happen, an insurance salesperson becomes a rocket launcher; a store clerk, a.

1,657,000 units

Explanation:

The FIFO method is concerned with the work done in the current production period.

Equivalent Units of Production - Conversion Costs

To finish Opening Work In Process ( 85,000 x 80%)              68,000

Started and Completed [(1,430,000 - 85,000) x 100%]       1,345,000

Ending Work In Process 305,000 x 80%                               244,000

Total Equivalent Units of Production - Conversion Costs   1,657,000

therefore,

the equivalent units for the conversion cost calculation are:  1,657,000 units