Assume the following information: Milling Department Units Percent Complete Materials Beginning work in process inventory 200 50% Conversion 30% Units started into production during March 6,200 Units completed during the period and transferred to the next department Ending work in process inventory 5,800 600 100% 100% 70% 60% Milling Department Materials Conversion Cost of beginning work in process inventory Costs added during the period $ 10,000 290,000 $ 15,000 382,500 $ 300,000 $ 397,500 Total cost Using the FIFO method, what is the equivalent units of production for materials?