Carpenter Corporation uses the weighted average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 900 units. The costs and percentage completion of these units in beginning inventory were: Materials costs Conversion costs Cost $5,500 $ 3,800 Percent Complete 60% S5% A total of 8.250 units were started and 7400 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 Conversion costs $ 95,300 $169,500 The ending inventory was complete with respect to materials and 70% complete with respect to conversion costs How many units are in ending work in process inventory in the first processing department at the end of the mont