3) Guo Corporation uses the weighted-average method in its process costing system. This

month, the beginning inventory in the first processing department consisted of 500

units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent Complete

Materials costs $7,300 55%

Conversion costs $2,100 10%

A total of 9,700 units were started and 9,100 units were transferred to the second

processing department during the month. The following costs were incurred in the

first processing department during the month:

Materials costs $237,800

Conversion costs $376,400

The ending inventory was 85% complete with respect to materials and 75% complete

with respect to conversion costs.

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 three decimal places.

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

department?