Hanson 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. 200 Materials costs.... $2,200 Conversion costs... $1,000 Percent complete with respect to materials........... 50% Percent complete with respect to conversion.. 10% Units started into production during the month. 6,500 Units transferred to the next department during the 6,100 month Materials costs added during the month.. $135,000 Conversion costs added during the month $312,600 Ending work in process inventory: Units in ending work in process inventory. 600 Percent complete with respect to materials... 80% Percent complete with respect to conversion....... 60% 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 at least three decimal places. What are the equivalent units for conversion costs for the month in the first processing department? 360 6,700 6,100 6,460