A Corporation uses the weighted-average method in its process costing system. The following information is provided for the current month for the first processing department (Department 1). Beginning inventory Materials (30% complete) Conversion (65% complete) 700 units: Units started during the month 9,200 units Units completed during the month 8,300 units 1,600 units Ending inventory Materials (75% complete) Conversion (65% complete) The equivalent units for conversion costs in Department 1 during the month were: O 8,540 EU O9,340 EU 240 EU O 8,300 EU