Refer to the data from Butler Company’s Finishing Department.

Butler Company’s Finishing Department

Quantity

Work in Process Beginning

50

Transferred In From Assembling Department

1420

Transferred Out to Finished Goods

Work in Process Ending

400

Stage of Completion of Ending Work in Process

Materials

complete

Labor

70%

Factory Overhead

80%

How many units were transferred to Finished Goods?

What are the equivalent production units for materials, labor, and factory overhead, respectively, in the ending Work in Process?