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Industrial Supply Corporation uses the weighted-average method in its process costing system.

Industrial Supply 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 5,200
  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 1,200
  Percentage complete for materials 75%
  Percentage complete for conversion 30%

Calculate the equivalent units for conversion for the month in the first processing department.

 
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