Guo Corporation uses the weighted average method in its process costing system. This month the beginning inventory in the first processing department consisted of 500 units. The costs and percentage completion of these units in beginning inventory were

	cost	percent complete
materials costs	7300	55%
conversion costs	2100	10%

A total of 9700 units were started and 9100 units were transferred to the second processing department during the month. the following costs were incurred in the first processing department during the month.

material costs 237800

conversinon costs 376400

the ending inventory was 85% complete with respect to materials and 75% cmplete with respect to conversion costs

What are the equivalent units for materials for the month in the first processing deparment

A 10200

B 10035

C 935

D 9100