Gamma, Inc. manufactures a product that passes through two production processes. A quantity schedule for a recent month for the

first process follows:

Costs in the beginning work$-$in$-$process inventory of the first processing department were materials, $$7,000,$ and conversion cost,

$$18,000.$ Costs added during the month were materials, $$60,000,$ and conversion cost, $$360,000.$

Required:

Assume that the company uses the weighted average cost method of accounting for units and costs. Determine the equivalent units

for the month for the first process.