Carpenter Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 700 units. The costs and percentage completion of these units in beginning inventory were:

	Cost				Percent Complete
Materials costs	$	5,300				60%
Conversion costs	$	8,600				55%

A total of 7,950 units were started and 7,200 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	$	95,100
Conversion costs	$	169,300

The ending inventory was 85% complete with respect to materials and 70% 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?

Multiple Choice

• 950

• 750

• 1,450

• 7,250