Softy Sheets Creates 500 Thread-Count Sheets, and They Started to Focus

Softy Sheets creates 500 thread-count sheets, and they started to focus on costing information for the various sizes and types of sheets they create. Their sheets originate in the Cutting department and then are put together in the Sewing department. All Direct Material (DM) in the Sewing department is added up front, and Conversion Costs (CC) are added evenly throughout the process. Beginning Work-in-Progress (WIP) Inventory for the Sewing department in May included 950 units with 100% complete for DM costs and 59% complete for CC. During May, 4,200 units were transferred in from the Cutting department, and Sewing had completed 4,788 units. By the end of May, all of this work left 362 units in Ending WIP Inventory for the Sewing department with 100% complete for DM costs and 38% complete for CC. What are the equivalent units of production for all three categories of cost using the First-In, First-Out (FIFO) method? (Round your answer to the nearest whole unit.)