The Molding Department of the Blossom Company has the following production data: beginning work in process inventory $18500$ units $(60\%$ complete$),$ started in production $330000$ units, completed and transferred out $328000$ units, and ending working process $20500$ units $(40\%$ complete$).$ Assume materials are entered at the beginning of the process, the equivalent units under the FIFO method for materials are: