Inacio 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 $800$

Materials costs $ $12,900$

Conversion costs $ $5,000$

Percent complete with respect to materials $75\%$

Percent complete with respect to conversion $20\%$

Units started into production during the month $9,500$

Units transferred to the next department during the month $8,400$

Materials costs added during the month $ $172,000$

Conversion costs added during the month $ $240,200$

Ending work in process inventory:

Units in ending work in process inventory $1,900$

Percent complete with respect to materials $90\%$

Percent complete with respect to conversion $30\%$

What are the equivalent units for conversion costs for the month in the first processing department?

Multiple Choice

$8,400$

$8,970$

$570$

$10,300$