Blue Company uses the weighted$-$average method in its process costing system. The Packaging Department started the month with $240$ units in process, started $1,400$

units, and had $140$ units 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 $50\%$ complete with respect to conversion costs. During the month $1,500$ units were completed and transferred out. The department

incurred the following costs:

$($Click on the icon to view the costs.$)$

For conversion costs, the equivalent units of production are

Data table

A$.1,570$ units

B$.1,640$ units

C$.1,400$ units

D$.1,500$ units