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%

Shipping and Milling Dept.	Materials	Conversion
Ending WIP:
Materials:	A. units
Conversion:		B. units
Equivalent units of production:	C. units	D. units