wheatmore Company manufactures cold cereal products, such as Frosted Flakes. Assume that the inventory in process on March 1 for the Packing Department included 1,290 pounds of cereal in the packing machine hopper (enough for 860 24-oz. boxes) and 860 empty 24-oz. boxes held in the package carousel of the packing machine. During March, 71,380 boxes of 24-oz. cereal were packaged. Conversion costs are incurred when a box is filled with cereal. On March 31, the packing machine hopper held 1,680 pounds of cereal and the package carousel held 1,120 empty 24-oz. (1-lb.) boxes. Assume that once a box is filled with cereal, it is immediately transferred to the finished goods warehouse. Determine the equivalent units of production