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30.Dante Carpet Manufacturing Inc. uses a process costing system and calculates per-unit costs using the weighted average method. The company has two sequential production departments,

30.Dante Carpet Manufacturing Inc. uses a process costing system and calculates per-unit costs using the weighted average method. The company has two sequential production departments, Extrusion and Weaving. The following data relates to the Extrusion department for its Rayon carpet brand for the month of January. Note that since carpet is sold by the square yard, each unit refers to a square yard of carpet: Extrusion department: Beginning Work in Process Inventory: 300 units, 40% complete with respect to conversion Ending Work in Process Inventory: 250 units, 20% complete with respect to conversion All direct materials are added at the beginning of the extrusion process, and conversion costs are assumed to be incurred uniformly. No new materials are added in the weaving processjust additional conversion costs. 5,450 units were started in the Extrusion Department during the month.

Based on the information above what were the number of equivalent units in conversion costs left in Work in Process for the Extrusion Department at the end of the month?

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