Daffy Corporation has two processing departments—Mixing and Cooking. Daffy uses the FIFO method. The following information relates to the Mixing Department: Mixing Department Units Percentage Complete Materials Conversion Beginning work in process inventory 200 55% 60% Units started into production during the period 3,000 Units transferred out during the period 2,600 Ending work in process inventory 600 25% 40% Knowledge Check 01 What is the number of equivalent units of production with respect to materials during the period?