Snibel Company is a new production facility that manufactures identical bathtubs in a fully automated production line. The ending September 30 Work in Process is comprised of labour and overhead and is approximately 65% complete. All direct materials are 96% complete. Finished goods inventory at September 1 was zero. Total raw materials acquired during the period totalled $860,000. Raw materials inventory at September 1 was $100,000. Bathtubs completed and transfered to finish goods inventory are 797. Bathtubs still requiring work are 120. Calculate the equivalent units for conversion costs as at September 30