Michael Jordan's tequila company, Cincoro, makes tequila in two departments, Distillation and Bottling. The tequila is first distilled and then moved to the bottling department to be stored in one liter bottles. The person Micahel Jordan hired to be Cincoro's CFO decided to use a weighted-average process cost system to collect costs in both departments.

All materials in the Distillation Department are added at the beginning of the production process, so any partially completed tequila is already 100% complete with respect to materials. On July 1, the Distillation Department had 800 liters in process that were 45% complete with respect to conversion cost. On July 31, Distillation had 600 liters in process that were 40% complete with respect to conversion cost. During July, the Distillation Department started distilling 4,000 liters of tequila.

What are the Distillation Department's equivalent units of production related to conversion for July?

1. 5400
2. 4200
3. 4240
4. 5800