Rita plc produces various inks at its Normanton factory. Production details for Process 1 are as follows: Opening work-in-progress, 1 April 400 units 60% complete Closing work-in-progress, 30 April 600 units 20% complete Units started 1,000 Units finished 800 The degree of completion quoted relates to labour and overhead costs. Three quarters of the materials are added at the start of the process and the remaining quarter added when the process is 50% complete. The company uses the FIFO method of cost allocation. Required: What are the equivalent units of production for materials in the period? nu