CH.8: Bentwood corpo processes department for the most recent month are listed below. ration uses the FIFO menthol in its production costing system. Data Concerning the first Beg WIP inv Units in beg wip inv 900 materials cost 17100 conversion costs 10200 percent complete for mat percent complete with conversation unites started into prod units transferred to next department materials costs added during month conversation costs added during month ending WIP inv units in ending wip inv percent complete with mat percent complete with conversation 70 25 7300 6100 148200 247500 2100 80 35 What are the equivalent units for materials for the month in the first processing department? 7150