A firm had 600 units in its work in process inventory at the beginning of a month. Of these units, 30 percent were complete with respect to labor, materials, and overhead. The firm transferred 5,000 units to the finished goods inventory during the month. It had 500 units of which 40 percent were completed but the process at the end of the month. Equivalent production for the month was

5,680 units.

5,380 units.

5,200 units.

5,180 units.