Obara Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,100 units. The costs and percentage completion of these units in beginning inventory were:

	Cost				Percent Complete
Materials costs	$	6,200				50%
Conversion costs	$	2,400				20%

A total of 7,500 units were started and 6,800 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

	Cost
Materials costs	$	159,400
Conversion costs	$	121,100

The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs.

How many units are in ending work in process inventory in the first processing department at the end of the month?

Multiple Choice

• 700

• 1,250

• 6,400

• 1,800