Dodd Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 650 units. The costs and percentage completion of these units in beginning inventory were:

	Cost	Percent Complete
Materials costs	$7,400	60%
Conversion costs	$6,400	25%

A total of 9,600 units were started and 8,250 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	$137,400
Conversion costs	$323,400

The ending inventory was 80% complete with respect to materials and 70% 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?

A)2,000 Units

B)1,350 Units

C)8,950 Units

D)1,800 Units