TCO F) Loxham 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	400
Materials costs	$6,900
Conversion costs	$2,500
Percent complete for materials	80%
Percent complete for conversion	15%
Units started into production during the month	6,000
Units transferred to the next department during the month	5,400
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	1,000
Percentage complete for materials	80%
Percentage complete for conversion	30%

Required: Calculate the equivalent units for materials for the month in the first processing department.