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.