The Molding Department of Vaughn Company has the following production data: beginning work in process inventory 24000 units (70% complete as to conversion), started into production 478000 units completed and transferred out 444000 units, and ending work in process inventory 58000 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 S02000 461400 444000 O 460600