The Molding Department of Bonita Company has the following production data: beginning work process inventory $40000$ units $(70\%$ complete as to conversion$),$ started into production $739000$ units, completed and transferred out $695000$ units, and ending work in process inventory $84000$ units $(30\%$ complete as to conversion$).$ Assuming that materials are entered at the beginning of the process, equivalent units of production for materials are

$823000.$

$655000.$

$695000.$

$779000.$