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: The ending inventory was 70% complete with respect to materials and 60% complete with respect to conversion costs. Note: Your answers may differ from those offered below due to rounding. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding errors, carry out all computations to at least three decimal places. 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 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: The ending inventory was 70% complete with respect to materials and 60% complete with respect to conversion costs. Note: Your answers may differ from those offered below due to rounding. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding errors, carry out all computations to at least three decimal places. 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