Question: Toy Co. had the following unit production costs: materials $9 and conversion costs $5 (Conversion costs include labor and manufacturing overhead) during June. On June 1, it had zero work in process. During June, Toy Co. transferred out 14,556 units. At the end of the month, 3,799 units that were 65% complete as to conversion costs and 46% complete as to materials were in ending work in process. What is the number equivalent units of production for ending work-in-process as to material? Answer to nearest whole dollar without any commas, decimal points, or words (e.g. 1000 not 1,000.00 or increase 1000). Enter a negative number as -10 not (10).