During December, Krause Chemical Company had the following selected data concerning the manufacture of Xyzine, an industrial cleaner. All material is added at the beginning of processing in this department, and conversion costs are added uniformly during the process. The beginning work-in-process inventory had $120 of raw material and $180 of conversion costs incurred. Material added during December was $540 and conversion costs of $1,484 were incurred. Krause uses the weight average process-costing method. in the begaining 100 units (20%) ,in the ending 120 units (30%) ,300 units have been completed. The equivalent units of production used to calculate conversion cost for December was