During September, the Filtering Department of Davis, Inc had a beginning Work-in-Process Inventory of 600 units with costs of $140,000

During the month, it started and completed 800 units. It had 220 units in the ending Work-in-Process Inventory. What is the number of equivalent units of production for transferred in units in the Filtering Department in September under the first-in, first-out (FIFO) method?
A) 600 units
B) 1,020 units
C) 1,620 units
D) 380 units

B