Osborne Corporation uses the FIFO 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...$2,700 Conversion Costs..$1,500 Percent complete with respect to materials.................75% Percent complete with respect to conversion......................45% Units started into production during the month..........................7,400 Units transferred to the next department during the month...................................6,800 Materials cost added during the month.$114,700 Conversion costs added during the month..$103,700 Ending work in process inventory: Units in ending work in process inventory...800 Percent complete with respect to materials.....85% Percent complete with respect to conversion..55% 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?