Bentwood Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work-in-process inventory:
Units in beginning work-in-process inventory		2,900
Materials costs	$	55,100
Conversion costs	$	31,900
Percent complete with respect to materials		70	%
Percent complete with respect to conversion		25	%
Units started into production during the month		11,300
Units transferred to the next department during the month		10,100
Materials costs added during the month	$	164,200
Conversion costs added during the month	$	263,500
Ending work-in-process inventory:
Units in ending work-in-process inventory		4,100
Percent complete with respect to materials		80	%
Percent complete with respect to conversion		35	%

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

Multiple Choice