Gunes Corporation uses the weighted average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,400 units. The costs and percentage completion of these units in beginning inventory were: Percent Complete 65% 30% Cost $11,200 $13,400 Materials costs Conversion costs A total of 9,100 units were started and 8,000 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 Conversion costs Cost $142,700 $360,100 The ending inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs. The cost per equivalent unit for materials for the month in the first processing department is closest to: Carpenter Corporation uses the weighted average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,800 units. The costs and percentage completion of these units in beginning inventory were: Percent Complete 60% 55% Cost $ 6,400 $ 9,700 Materials costs Conversion costs A total of 9,600 units were started and 8,300 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 Conversion costs $ 96,200 $170,400 The ending inventory was 85% complete with respect to materials and 70% complete with respect to conversion costs. How many units are in ending work in process inventory in the first processing department at the end of the month