Smith Manufacturing uses a process cost system to manufacture laptop computers. The following information summarizes operations relating to laptop computer model #KJK20 during the quarter ending March 31:

UnitsDirect Labor

Work-in-process inventory, January 1100$50,000

Started during the quarter500

Completed during the quarter400

Work-in-process inventory, March 31200

Costs added during the quarter$720,000

Beginning work-in-process inventory was 50% complete for direct labor costs. Ending work-in-process inventory was 75% complete for direct labor costs.

Required

What is the equivalent unit of production using the weighted-average unit cost inventory valuation method?