Purple Corporation uses the weighted average method in its process costing system. Data for its work in process department follows: Units Materials % Conversion % complete complete Beginning work in process inventory 86,000 80% 40% 60% 50% Ending work in process inventory Units completed and transferred out 48,000 435,000 Units started during the period 400,000 Compute equivalent units of production for materials for the period. 0 468,800 0 428,800 0 463,800 0 503,800