Domingo Corporation uses the weighted$-$average method in its process costing system. This month, the beginning inventory in the first processing department consisted of $1,100$ units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent Complete

Materials costs $ $6,20050\%$

Conversion costs $ $2,40020\%$

A total of $7,500$ units were started and $6,800$ units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Cost

Materials costs $ $159,400$

Conversion costs $ $121,100$

The ending inventory was $85\%$ complete with respect to materials and $75\%$ complete with respect to conversion costs.

What are the equivalent units for conversion costs for the month in the first processing department?

Multiple Choice

$6,800$

$8,150$

$1,350$

$8,600$