During September, the Filtering Department of Olive Company Had Beginning

Multiple Choice

During September, the Filtering Department of Olive Company had beginning transferred in units of 500 units with costs of $125,000. During the month, it started and completed 700 units. It had 100 units in ending Work-in-Process Inventory. What is the number of equivalent units of production for transferred in units transferred to the Filtering Department in September under the first-in, first-out (FIFO) method?

A) 500 units
B) 800 units
C) 1,000 units
D) 400 units