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Pickfoot Corporation uses the weightedaverage method in its process costing system. This month, the beginning inventory in the rst processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete Materials costs $7,100 75% Conversion costs. $5,700 25% A total of 8,000 units were started and 7,600 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs ........... $136,300 Conversion costs ........ $322,400 The ending inventory was 80% complete with respect to materials and 75% complete with respect to conversion costs. (Note: Your answers may differ from those offered below due to rounding errors. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding errors, carry out ail computations to at least three decimal places} What are the equivalent units for material costs for the month in the rst processing department? Select one: Q A. 800 O B. 6080 O C. 8400 O D. 821'5