The Molding Department of Kent Company has the following production data: beginning work in process 40,000 units (60% complete), started into production 680,000 units, and ending work in process 70,000 units (40% complete). Assuming conversion costs are incurred uniformly during the process, the equivalent units for conversion costs are

Select one:

a. 678,000.

b. 732,000.

c. not able to be determined from the provided information.

d. 718,000.

e. 708,000.