Vare produces various links at its Normanton factory. Production details for process one are as

follows:

Opening work-in-progress, 1 April 400 units 60%complete

Closing work-in-progress, 30 April 600 units 20%complete

Units started 1,000

Units finished 800

The degree of completion quoted relates to labor and overhead costs. Three-quarters of the materials

are added at the start of the process and the remaining quarter added when the process is 50%

complete. The company uses the FIFO method of cost collection.

What are the equivalent units of production for materials in the period?