Harvey Corporation uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month:

Beginning Work in process:

Units in process

40,000

Percent complete with respect to materials

70%

Percent complete with respect to conversion

60%

Costs in the beginning inventory:

Materials cost

$8,600

Conversion cost

$4,800

Units started into production during the month

750,000

Units completed and transferred out during the month

?

Costs added to production during the month:

Materials cost

$223,000

Conversion cost

$149,000

Ending Work in process:

Units in process

30,000

Percent complete with respect to materials

40%

Percent complete with respect to conversion

30%

a)How many units were completed and transferred out?

b) What were the equivalent units produced for materials and conversion?