Question 2. 2. (TCO B) Carter 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	600
Materials costs	$6,900
Conversion costs	$2,500
Percentage complete for materials	80%
Percentage complete for conversion	15%
Units started into production during the month	6,300
Units transferred to the next department during the month	5,800
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	1,100
Percentage complete for materials	70%
Percentage complete for conversion	40%

Required: Calculate the equivalent units for materials (using the weighted-average method) for the month in the first processing department. (Points : 30)