Jumper Company uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month: Work in process, beginning: Units in process: 400 Percent complete with respect to materials 75 Percent complete with respect to conversion 50% Costs in the beginning inventory: Materials cost $1, 800 Conversion cost $3, 300 Units started into production during the month 15,000 Units completed and transferred out during the month 14, 400 Costs added to production during the month: Materials cost $97,000 Conversion cost $215,000 Work in process, ending: Units in process ? Percent complete with respect to materials 80% Percent complete with respect to conversion 40% How many units were in the ending work in process inventory? 600 units 1,000 units 800 units 1, 400 units