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.

$\backslash$table$[[,\backslash$table$[[$Quantity$]],$Equivalent Units $($EU$)],[,$Materials,Conversion$],[$Units accounted for as follows:,,,$],[$Transferred to the next process,$180,000,200,000,184,000],[\backslash$table$[[$Work in process, May $31($all materials, $60\%$ conversion$],[$cost added this month$)]],20,000,33,000,80,000],[$Total units and equivalent units of production,$200,000,233,000,264,000]]$