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The WireOne Company manufactures high-quality coated electrical wire in two departments, Weaving and Coating. Materials are introduced at various points during work in the Weaving

The WireOne Company manufactures high-quality coated electrical wire in two departments, Weaving and Coating. Materials are introduced at various points during work in the Weaving Department. After the weaving is completed, the materials are transferred into the Coating Department, where specialty plastic coating is applied.

Selected data relating to the Weaving Department during May are given below:

Production data:
Kilograms in process, May 1(materials 100% complete; conversion 80% complete) 127,000
Kilograms started into production during May 461,000
Kilograms completed and transferred to Coating ?
Kilograms in process, May 31(materials 65% complete; conversion 30% complete) 60,000
Cost data:
Work in process inventory, May 1:
Materials cost $ 77,470
Conversion cost $ 127,000
Cost added during May:
Materials cost $ 727,670
Conversion cost $ 440,840

The company uses the weighted-average method.

Required:
1. Compute the equivalent units of production.

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