The Molding Department of Bramble company has the following production data bening work in process inventory 23000 units (60% complete as to conversion started into production 471000 units completed and transferred out 140000 units and ending work in process inventory 54000 units (40% complete as to conversion). Assuming that materials are entered at the beginnine of the process, equivalent units of production for materials 525000 494000 @ 140000 417000