what are the equivalent units for conversion costs for the month in the first processing department?

Heller Corporation uses the weighted average method in its process costing first processing department for the most recent month are listed below: in its process costing system. Data concerning the Beginning work in process inventory: Units in beginning work in process inventory ..... Materials costs..................... Conversion costs.............. Percent complete with respect to materials. 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 .... Percent complete with respect to materials.... Percent complete with respect to conversion......... 500 $3,600 $2,800 65% 30% 9,200 8.300 $92,500 $147,900 1,400 60% 25% 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? A. 8,650 B. 9,700 C. 8,300 D. 350