I keep getting 447400 but it shows the answer is 443400, can someone work out the steps to get that number

3. A company located in NWA gives the following information regarding its materials: Beginning Work in Process: 30,000 units 40% complete Units transferred in: 420,000 units Ending work in Process: 22,000 units 70% complete. What is the company's equivalent units of production? A 428,000 440,000 443,400 D 436,800 1 o units tra arli 4. Company ABC applies overhead cost to jobs on the basis of 65% of direct labor cost. If 0b201 sa