Chae 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	$7,900	60%
Conversion costs	$6,900	30%

A total of 8,100 units were started and 7,600 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	$137,900
Conversion costs	$323,900

The ending inventory was 80% complete with respect to materials and 75% complete with respect to conversion costs.

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed.

How many units are in ending work in process inventory in the first processing department at the end of the month?

	1,000 Units
	1,200 Units
	7,400 Units
	500 Units Please show work, which is correct?