Given the following production data, calculate the equivalent units of production. (Answers must be entered as numbers only without spaces, dollar signs, commas, decimals, etc. Example: 50000)

Production Flow

Percent Complete

Units

Materials

Conversion

Work in process, beginning inventory

200

55%

30%

Units started this period

5,000

Total units:

5,200

Completed and transferred units this period

4,800

100%

Work in process, ending inventory

400

40%