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Cavalerio 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.

Cavalerio 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:

Materials costs $9,100 -- 80% complete

Conversion costs $5,400 -- 25% complete

A total of 7,200 units were started, and 6,400 units were transferred to the second processing department during

the month. The following costs were incurred in the first processing department during the month:

material costs $96,700

conversion cost $180,700

The ending inventory was 80% completed for the materials and 70% completed for the conversion costs.

Required: calculate the equivalent units for conversion costs for the month in the first processing department.

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