Levittown Company employs a process cost system for its manufacturing operations. All direct materials are added at the beginning of the process and conversion costs are added proportionately. Levittowns production quantity schedule for November is reproduced in the next column.

Work-in-process November 1 (60% complete as to conversion costs) 750

Units started during November 4,750 Total units to account for 5,500

Units completed and transferred out from beginning inventory 750

Units started and completed during November 2,750

Work-in-process on November 30 (20% complete as to conversion costs) 2,000

Total units accounted for 5,500

Using the FIFO method, Levittowns equivalent units for direct materials for November are