24.

Heller 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:

Beginning work in process inventory:
Units in beginning work in process inventory	800
Materials costs	$4,320
Conversion costs	$3,360
Percent complete with respect to materials	65%
Percent complete with respect to conversion	30%
Units started into production during the month	11,040
Units transferred to the next department during the month	9,960
Materials costs added during the month	$111,000
Conversion costs added during the month	$177,500
Ending work in process inventory:
Units in ending work in process inventory	1,880
Percent complete with respect to materials	60%
Percent complete with respect to conversion	25%

What are the equivalent units for materials for the month in the first processing department?

	11,088 units
	1,128 units
	9,960 units
	11,840 units