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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 Materials costs $ 7,800 Conversion costs $ 9.100 Percent complete with respect to materials 85 % Percent complete with respect to conversion 55 % Units started into production during the month 7.000 Units transferred to the next department during the month 6,100 Materials costs added during the month $ 102,700 Conversion costs added during the month $ 184,400 Ending work in process inventory: Units in ending work in process inventory 1,800 60% Percent complete with respect to materials Percent complete with respect to conversion 50 % What are the equivalent units for conversion costs for the month in the first processing department

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