Question: Ozdemir Corporation uses the first-in, first-out method in its process costing system. Data concerning the first processing department for the most recent month are listed

Ozdemir Corporation uses the first-in, first-out 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

200

Materials costs

$ 1,800

Conversion costs

$ 600

Percent complete with respect to materials

55%

Percent complete with respect to conversion

10%

Units started into production during the month

5,000

Units transferred to the next department during the month

4,500

Materials costs added during the month

$ 74,800

Conversion costs added during the month

$ 128,800

Ending work in process inventory:

Units in ending work in process inventory

700

Percent complete with respect to materials

85%

Percent complete with respect to conversion

70%

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

490

4,300

4,970

5,200

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