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Assume the following information: Milling Department Units Percent Complete Materials Conversion Beginning work in process inventory 2 0 0 4 0 % 3 0 %

Assume the following information:
Milling Department Units Percent Complete
Materials Conversion
Beginning work in process inventory 20040%30%
Units started into production during March 6,200
Units completed during the period and transferred to the next department ?question mark 100%100%
Ending work in process inventory 60070%60%
Milling Department Materials Conversion
Cost of beginning work in process inventory $ 10,000 $ 15,000
Costs added during the period 290,000385,000
Total cost $ 300,000 $ 400,000
If the cost per equivalent unit for materials is $47.23 using the FIFO method, then the number of units completed during the period and transferred to the next department is closest to:

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