Esty Corporation uses the weighted$-$average method in its process costing system. This month, the beginning inventory in the first processing department consisted of $800$ units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent

Complete

Materials costs $ $5,80050\%$

Conversion costs $ $6,50030\%$

A total of $7,700$ units were started and $6,600$ 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 $ $85,300$

Conversion costs $ $168,000$

The ending inventory was $70\%$ complete with respect to materials and $10\%$ complete with respect to conversion costs.

What are the equivalent units for conversion costs for the month in the first processing department?

Multiple Choice

$6,790$

$8,500$

$6,600$

$190$