On January 1, there were 150 units in production in the assembly department that were 50% complete; another 760 units were placed into production during the month; and 830 units were completed and transferred to the shipping department, leaving 80 units 20% complete. All materials are added at the beginning of the process. What are the equivalent units of production for materials? a. 150 b. 760 c. 830 d. 910