Question: Inacio Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Inacio Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory 800
Materials costs $ 12,900
Conversion costs $ 5,000
Percent complete with respect to materials 75 %
Percent complete with respect to conversion 20 %
Units started into production during the month 9,500
Units transferred to the next department during the month 8,400
Materials costs added during the month $ 172,000
Conversion costs added during the month $ 240,200
Ending work in process inventory:
Units in ending work in process inventory 1,900
Percent complete with respect to materials 90 %
Percent complete with respect to conversion 30 %

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

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