The Molding Department of the Marigold Company has the following production data: beginning work in process 20600 units (60% complete), started in production 338000 units, completed and transferred out 325000 units, and ending working process 41000 units (40% complete). Assume materials are entered at the beginning of the process, the equivalent units under the FIFO method for materials are:

297000.

379000.

338000.

325000