Domingo Corporation uses the weighted$-$average method in its process costing system. This month, the beginning inventory in the first processing department consisted of $1,500$ units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent Complete

Materials costs $ $6,60050\%$

Conversion costs $ $2,80020\%$

A total of $7,900$ units were started and $7,200$ units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Cost

Materials costs $ $159,800$

Conversion costs $ $121,500$

The ending inventory was $85\%$ complete with respect to materials and $75\%$ 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?

Multiple Choice

$700$

$1,450$

$6,400$

$2,200$