Knowledge Check of Martin Corporation manufactures carpets. During the current period, one of as processing departments had a beginning inventory of 1000 units that were 100% complete with respect to direct materas and 90% complete with respect to conversion cost started an additional 8.000 unts into production, but could complete only 5.000 units during the period The ending inventory is 100% complete totes and 40% complete with respect to conversion cost under the first-out PPO method, the equivalent units in beginning inventory for conversion cost would be