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

Industrial Supply 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.

Work in process, beginning:

Units in beginning work in process inventory

400

Materials costs

$6,900

Conversion costs

$2,500

Percent complete for materials

80%

Percent complete for conversion

15%

Units started into production during the month

6,000

Units transferred to the next department during the month

5,200

Materials costs added during the month

$112,500

Conversion costs added during the month

$210,300

Ending work in process:

Units in ending work-in-process inventory

1,200

Percentage complete for materials

75%

Percentage complete for conversion

30%

Calculate the equivalent units for conversion for the month in the first processing department.

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