Daffy Corporation has two processing departments-Mixing and Cooking. Daffy uses the FIFO method. The following information relates to the Mixing Department: Percentage Complete Mixing Department Beginning work in process inventory Units 200 Materials 55% Conversion 60% Units started into production during the period Units transferred out during the period 3,000 Ending work in process inventory 2,600 600 25% 40% Knowledge Check 01 What is the number of equivalent units of production with respect to materials during the period?