1. The assembly department had 100 units as work in process at the beginning of the month. These units were 55% complete with respect to conversion costs. It has 200 units which are 20% complete at the end of the month with respect to conversion costs. During the month, it completed and transferred 500 units. Direct materials are added at the beginning of production, so all units are 100% complete with respect to direct materials. Conversion costs are allocated evenly throughout production. The company uses the weighted average process costing method. What is the number of equivalent units of work done during the month with regards to direct materials? BB=100