Carpenter Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were:

	Cost	Percent Complete
Materials costs	$ 5,200	60%
Conversion costs	$ 8,500	55%

A total of 7,800 units were started and 7,100 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	$ 95,000
Conversion costs	$ 169,200

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

• 1,300

• 900

• 7,200

• 700