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(CO B) Maverick Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are

(CO B) Maverick Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below.

Work in process, beginning:
Units in beginning work in process inventory 400
Materials costs $6,900
Conversion costs $2,500
Percent complete for materials 80%
Percent complete for conversion 15%
Units started into production during the month 8,000
Units transferred to the next department during the month 7,500
Materials costs added during the month $112,500
Conversion costs added during the month $210,300

Ending work in process:
Units in ending work-in-process inventory 900
Percentage complete for materials 70%
Percentage complete for conversion 45%

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

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