Closet Company had the following information for the month of December. All direct materials were one hundred percent complete, and beginning materials cost $29,700. $ 256,617 Beginning balance @ 12/1: 560 units, 10% completed Direct materials Direct labor Overhead Property taxes Depreciation Utilities Indirect labor Ending balance @ 12/31: 440 units, 20% completed Work in Process Inventory Completed 1,120 units and transferred them $ 33,000 to finished goods inventory 81,000 57,000 23,000 54,000 38,000 21,000 $ 50,383 Total equivalent units for materials under the FIFO method are calculated to be. Multiple Choice 1,030 equivalent units. 1,000 equivalent units. 952 equivalent units. 928 equivalent units. 1,560 equivalent units