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: 
What are the equivalent units for conversion costs for the month in the first processing department?
Definitions:
Frequencies
Describes the number of times an event occurs within a specified period of time.
Outer Space
The physical universe beyond the earth's atmosphere, characterized by a vacuum and extreme temperatures.
Frequency
The number of occurrences of a repeating event per unit of time, often used to measure the waves of sound and light.
Sound Wave
A wave of compression and rarefaction, by which sound is propagated in an elastic medium such as air.
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