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 LaborWork-in-process inventory, January 1 100 $50,000Started during the quarter 500Completed during the quarter 400Work-in-process inventory, March 31 200Costs added during the quarter $720,000Beginning 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?