Carpenter Corporation uses the weighted$-$average method in its process costing system. This month, the beginning inventory in the first processing department consisted of $1,000$ units. The costs and percentage completion of these units in beginning inventory were:

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$$CostPercent

CompleteMaterials costs$ $5,60060\%$Conversion costs$ $8,90055\%$

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A total of $8,400$ units were started and $7,500$ units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

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$$CostMaterials costs$ $95,400$Conversion costs$ $169,600$

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The ending inventory was $85\%$ complete with respect to materials and $70\%$ complete with respect to conversion costs.

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How many units are in ending work in process inventory in the first processing department at the end of the month?

Multiple Choice

$1,900$

$1,100$

$7,400$

$900$