Savod Lucas 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: Help Save & Exin S Beginning work in process inventory: Units in beginning work in process inventory Materials costs 900 Conversion costs $7,700 Percent complete with respect to materials 60% 45% Percent complete with respect to conversion Units started into production during the month Units transferred to the next department during the month Materials costs added during the month Conversion costs added during the month Ending work in process inventory: Units in ending work in process inventory 8,100 6,900 $115,800 $120,500 2,100 75% 20% Percent complete with respect to materials Percent complete with respect to conversion What are the equivalent units for materials for the month in the first processing