Answer:
1,657,000 units
Explanation:
The FIFO method is concerned with the work done in the current production period.
<u>Equivalent Units of Production - Conversion Costs</u>
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