Kerner Manufacturing uses a process cost system to manufacture laptop computers. The following information summarizes operations relating to laptop computer model #KJK20 during the quarter ending March 31:

UnitsDirect Labor

Work-in-process inventory, January 1 200 $50,000

Started during the quarter 600

Completed during the quarter 500

Work-in-process inventory, March 31 300

Costs added during the quarter $720,000

Beginning work-in-process inventory was 50% complete for direct labor costs. Ending work-in-process inventory was 75% complete for direct labor costs. What are the total equivalent units of production with respect to direct labor? (apply the formula for the more commonly used weighted average method of calculating equivalent units)(Points : 7)

Which is the correct answer?600 650 675 725