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Dodd Corporation uses the welghted-average method in its process costing system. This month, the beginning Inventory In the first processing department conslsted of 520 unlts. The costs and percentage completion of these unlts in beginning Inventory were: Cost $6,100 $5,100 Percent Complete 70% 20% Materials costs costs A total of 8,300 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 $136,100 322,300 Materials costs 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 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 east three decimal places What are the equlvalent units for conversion costs for the month in the first processing department? O 8.515 Units O 7600 Units O 8,820 Units O 915 Units

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