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The production department of Opal Inc. had 200 units as work in process at the beginning of the month. These units were 45% complete. It

The production department of Opal Inc. had 200 units as work in process at the beginning of the month. These units were 45% complete. It has 300 units which are 35% complete at the end of the month. During the month, it completed and transferred 500 units. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Opal Inc. uses weighted-average process-costing method. Calculate the total equivalent units in ending WIP inventory for assignment of conversion costs?

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