Answer:
163,800 units
Step-by-step explanation:
The computation of the total number of equivalent units for conversion costs is shown below:
= Units completed and transferred out physical units × completion percentage + ending work in process units × completion percentage
= 69,000 units × 100% + 316,000 units × 30%
= 69,000 units + 94,800 units
= 163,800 units