The Molding Department of Sheffield Company has the following production data: beginning work in process 25100 units (70% complete), started into production 475500 units, completed and transferred out 449400 units, and ending work in process 51200 units (30% complete). Assuming all materials are entered at the beginning of the process, equivalent units of production for materials are:

449400.

526700.

424300.

500600.