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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 1,800 units.

Annenbaum Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,800 units. The costs and percentage completion of these units in beginning inventory were:

CostPercent

CompleteMaterials costs$7,10065%Conversion costs$8,20045%

A total of 9,300 units were started and 7,300 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

CostMaterials costs$126,900Conversion costs$208,400

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?

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