Orlando Company manufactures phones in a two-department process that includes Assembly and Finishing. Information about the Assembly Department follows: Direct materials added $310,000 Direct labor 460,000 Factory overhead 230,000 Total costs to account for $1,000,000 There was no beginning inventory and 80,000 units were started in the Assembly Department. By the end of the month, 67,200 units were completed and transferred to the Finishing Department and 12,800 units were still in process. The partially complete units were 100 percent complete with regard to direct materials but 75 percent complete with regard to conversion costs. The equivalent units for materials for the month for the Assembly Department