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Haffner Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

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Haffner Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work in process inventory: Units in beginning work in process inventory 500 $ 7,800 $ 9,100 Materials costs Conversion costs 85% 558 Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Units transferred to the next department during the month Materials costs added during the month Conversion costs added during the month Ending work in process inventory: 7,000 6,100 $102,700 $184,400 Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 1,400 60% 50% What are the equivalent units for conversion costs for the month in the first processing department

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