Materials are added at the beginning of the production process at Santiago Company, which uses a FIFO process costing system. The following information on the physical flow of units is available for the month of April:
Beginning work in process (40% complete) . . . . . . . . . . 45,000
Started in April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 510,000
Completed in April and transferred out . . . . . . . . . . . . . . 480,000
Ending work in process (70% complete) . . . . . . . . . . . . 75,000

Required
Compute the equivalent units for the conversion cost calculation.