Hverage method in its process costing system. This month, the beginning inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were Materials costs Conversion costs Cost $5,700 $1,900 Percent Complete sex 20% A total of 7,000 units were started and 6,300 units were transferred to the second processing department during the month The following costs were incurred in the first processing department during the month Cost Materials costs Conversion costs $158,900 $120,600 The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs What are the equivalent units for conversion costs for the month in the first processing department