Chabud Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 500 units. The costs and percentage completion of these units in beginning inventory were:

	Cost	% Complete
Materials costs	$5,200	50%
Conversion costs	$2,800	25%

A total of 8,100 units were started and 7,300 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	$143,800
Conversion costs	$157,200

The ending inventory was 70% complete with respect to materials and 40% complete with respect to conversion costs. What are the equivalent units for conversion costs for the month in the first processing department? Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places.

		8,600
		7,820
		7,300
		520