The Spring Step Shoe Company uses a process costing system. The Cutting department had 2,000 units in beginning inventory, 100% complete regarding materials and 75% complete regarding conversion. During the current period, 4,000 units were started. By the end of the porod, all but 500 units had been completed. The 500 units were 80% complete regarding materials and 40% complete regarding conversion. Equivalent units regarding materials amount to 5,900 6.000 5,500 4.800