The Molding Department of Marigold Company has the following production data: beginning work process inventory $41000$ units complete as to conversion$),$ started into production $721000$ units, completed and transferred out $699000$ units, and ending work in process inventory $63000$ units $(30\%$ complete as to conversion$).$ Assuming that materials are entered at the beginning of the process, equivalent units of production for materials are

$699000.$

$784000.$

$762000.$

$658000.$