Shanty Corporation uses a process costing system to manufacture laptop PCs. The following information summarizes operations for its VeryLite model during the quarter ending MarchMarch ?31, Year? 1:Units Direct Materials Work-in-process inventory, January 1 160 $76,000 Started during the quarter 550 Completed during the quarter 430 Work-in-process inventory, March 31 280 Costs added during the quarter $870,000 Beginning? work-in-process inventory was 3030?% complete for direct materials. Ending? work-in-process inventory was 7070?% complete for direct materials. What were the equivalent units for direct materials for the quarter using the FIFO? method? A.662 B.578 C.466 D.710