BlockCompany uses the weighted-average method in its process costing system. The Packaging Department started the month with 260units in process that were 90%complete, received 1,490units from the Finishing Department, and had 180units in process at the end of the period. All materials are added at the beginning of the process, and conversion costs are incurred uniformly. The units in process at the end of the month are 60%complete with respect to conversion costs. During the month 1,570units were completed and transferred out. The department incurred the following costs:

For conversion costs, the equivalent units of production are

A.1,750 unitsB.1,570 unitsC.1,490 unitsD.1,678 units

	Beginning WIP	Added this month	Total
Transferred In	$600	$12,600	$13,200
Direct Materials	400	2,500	2,900
Conversion Costs	450	5,710	6,160
Total	$1,450	$20,810	$22,260