RARA Company using process costing method to allocate cost between costof goods sold and ending finished goods, following data related to to january: Physical units, Beginning inventory 500 units and units started 4500 units while units ending inventory 1000, cost of beginning DM $20,000 and CC $10,000 while cost of units added during january DM $80,000 and CC $70,000, degree of completion 100% of DM and Beginning CC 60% and Ending CC 50%, Using FIFO method compute equivalent units ?of units completed for DM .3700.a 3500.b .4500.c