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Annenbaum Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 700 units. The costs and percentage completion of these units in beginning inventory were:

	Cost				Percent Complete
Materials costs	$	6,000				65%
Conversion costs	$	7,100				45%

A total of 7,100 units were started and 6,200 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

	Cost
Materials costs	$	125,800
Conversion costs	$	207,300

The ending inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs.

What are the equivalent units for conversion costs for the month in the first processing department?

Multiple Choice

• 6,760

• 6,200

• 560

• 7,800