Mikee’s Cereals has a process-costing system using the FIFO cost-flow method. All materials are introduced at the beginning of the process in Department 1. The following information is available for the month of January:

Units Work in process, January 1 (40% complete as to conversion Costs) ........:.08 250 Staple cite Aila i emer Cn Conn ere n a ment ne nities waar atunundeerterscatec ance ae 1,000 Transferred to Department 2 GUrING JANUATY ....ncee erteeeernteetrtnee ernn 1,050 Work in process, January 31 (70% complete as to conversion costs)..........04. 200 Required Compute the number of equivalent units of production for materials and conversion costs for the month of January