Rockford 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: A total of 8,400 units were started and 7,500 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: 5. What are the equivalent units for conversion costs for the month in the first processing department? A) 9,200 B) 8,520 C) 7,500 D) 1,020 6. The cost per equivalent unit for materials for the month in the first processing department is closest to: A) $21.44 B) $21.96 C) $20.25 D) $23.25