The Molding Department of Sheffield Company has the following production data: beginning work in process inventory 39900 units (70\% complete as to comversion), started into production 722000 units, completed and transferred out 685000 units, and ending work in process inventory 76900 units ( 30% complete as to conversion). Assuming that conversion costs are incurred uniformly during the process, the equivalent units of production for conversion costs are 708070.798900.761900645100