Use the following information to answer questions 3 & 4.  As…

Use the following information to answer questions 3 & 4.  Assembly department of Zahra Technologies had 100 units as work in process at the beginning of the month. These units were 50% complete. During the month, it completed and transferred 400 units. It has 200 units which are 25% complete at the end of the month. Direct materials of $120,000 are added at the beginning of production. Conversion costs of $100,000 are added evenly throughout production this month. Zahra uses FIFO process-costing method. No spoilage is detected. Question 3: The number of equivalent units in ending work-in-process inventory for assignment of conversion costs is __________.