Department A is the first stage of Martinez Company’s production cycle. The following information is available for conversion costs for the month of April:

Units Beginning work in process (60% COMPIete)..........ccccccccceeesseceteeeeteeeetseeeseeeens 40,000 Ee RCL0 OW 9 net aac ene Me RR Meee omc bot, pe: 700,000

» Completed in April and transferred to Department Bou... ecceccteceee ee een 660,000

~ Ending work in process (20% complete)............. Petes pelle 2 rrp gh Arde oy 80,000 Required Using the FIFO method, compute the number of equivalent units for the conversion costs.