Question: Carpenter Corporation uses the weighted average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,400

Carpenter Corporation uses the weighted average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,400 units. The costs and percentage of completion for these units in beginning inventory were:

CostPercent
Full
material costsps6,00060%
conversion costsps9,30055%

A total of 9,000 units were started, and 7,900 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

material costsps95,800
conversion costsps170.000

Ending inventory was 85% 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 month?

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