Assembly department of Zahra Technologies had

100100

units as work in process at the beginning of the month. These units were

5555%

complete. It has

300300

units which are

3030%

complete at the end of the month. During the month, it completed and transferred

500500

units. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Zahra uses

weightedminusaverage

processminuscosting

method. What is the total equivalent units in ending inventory for assignment of direct materials cost?