Chevon Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 400 units. The costs and percentage completion of these units in beginning inventory were:

A total of 7,000 units were started and 6,500 units were transferred to the secondprocessing department during the month. The following costs were incurred in thefirst processing department during the month:

The ending inventory was 90% complete with respect to materials and 45% complete with respect to conversion costs.

(Note: Your answers may differ from those offered below due to rounding errors. In allcases, select the answer that is the closest to the answer you computed. To reducerounding errors, carry out all computations to at least three decimal places).

What are the equivalent units for material costs for the month in the first processingdepartment?