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

	Cost				Percent Complete
Materials costs	$	15,700				75%
Conversion costs	$	7,700				20%

A total of 8,400 units were started and 7,500 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	$	186,300
Conversion costs	$	329,800

The ending inventory was 70% complete with respect to materials and 60% complete with respect to conversion costs. What are the equivalent units for conversion costs for the month in the first processing department?

		8,520
		7,500
		1,020
		9,200

Beginning work in process inventory:
Cost	$	19,000
Units		30,000	units
Percent completion with respect to materials		100	%
Percent completion with respect to conversion		60	%
Units completed and transferred out		82,000	units
Cost per equivalent unit:
Material	$	1.50
Material	$	0.75

		$149,500
		$167,500
		$184,500
		$145,000