A total of 5,400 units were started and 4,700 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Materials costs	$112,900
Conversion costs	$93,900

The ending inventory was 85% complete with respect to materials and 30% complete with respect to conversion costs. How many units are in ending work in process inventory in the first processing department at the end of the month?

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places.

700

2,000

900

1,100