Assume the following information:

Milling Department	Units	Percent Complete
		Materials	Conversion
Beginning work in process inventory	200	30%	30%
Units started into production during March	6,200
Units completed during the period and transferred to the next department	5,800	100%	100%
Ending work in process inventory	600	40%	60%

Milling Department	Materials	Conversion
Cost of beginning work in process inventory	$ 10,000	$ 15,000
Costs added during the period	290,000	384,500
Total cost	$ 300,000	$ 399,500

Using the FIFO method, what is the equivalent units of production for materials?

Multiple Choice

5,780 units

6,170 units

6,080 units

5,980 units