Computing equivalent production for materials when there are lost units.

The following information is given for the Toning Department of the Burlington Company for the current month. Compute the equivalent production for materials for the month.

Beginning work in process inventory, 1,000 units, 100 percent complete as to materials Transferred in during month. 4,000 units Transferred out to next department during month, 4,400 units. Ending work in process inventory, 500 units, complete as to materials Units lost in production, 100 units