Assume the following information:

				Percent Complete
Milling Department	Units			Materials			Conversion
Beginning work in process inventory		300		60	%		30	%
Units started into production during March		6,000
Units completed during March and transferred to the next department		5,800		100	%		100	%
Ending work in process inventory		500		60	%		40	%

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

Multiple Choice

• 5,920 units

• 6,020 units

• 5,890 units

• 6,055 units