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	$7,300	55%
Conversion costs	$2,100	10%

A total of 9,700 units were started and 9,100 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	$237,800
Conversion costs	$376,400

The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs. Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to three decimal places. What are the equivalent units for conversion costs for the month in the first processing department?

A) 825

B) 10,200

C) 9,100

D) 9,925