Department 100 is the first step in the firm’s manufacturing process. Data for the curre...

Department 100 is the first step in the firm’s manufacturing process. Data for the current quarter’s operations are as follows:

Required:

Materials are added at the beginning of the process. Conversion costs (labor and capital costs) are incurred uniformly. The firm uses the FIFO method of inventory accounting. How many equivalent units of conversion cost were used in the current quarter in Department 100?