The Molding Department of Marigold Company has the following production data: beginning work in process inventory 23000 units (6086 complete as to comversion), started into production 477000 units, completed and transferred out 445000 units, and ending work in process inventory 55000 units (40\% complete as to conversion). Assuming that conversion costs are incurred uniformly during the process, the equivalent units of production for conversion costs are 445000455000500000467000