DeFond Company has a process costing system. All materials are introduced at the beginning of the process in Department One. The following information is available for the month of January:
							Units
	Work in process, July 1 (40% complete for conversion)						430
	Started						2,100
	Completed and transferred to Department 2						1,990
	Work in process, July 31 (60% complete for conversion)						540
	Materials		Conversion
A)	430		172
B)	1,990		1,990
C)	540		324
D)	2,100		2,142
E)	2,530		2,142
What are the equivalent units for the month of July if the company uses the FIFO method? /