Carpenter Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were: 
A total of 7,800 units were started and 7,100 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 85% complete with respect to materials and 70% complete with respect to conversion costs.What are the equivalent units for conversion costs for the month in the first processing department?
Definitions:
Statistical Profile
A summary of data that provides an overview of various statistical measures and patterns within a dataset.
Effective Yield
The actual return on an investment, considering the compounding of interest.
Perpetuity
Bond paying out a fixed amount of money each year, forever.
Yearly Payment
The amount of money paid or received over the course of a year for any financial transaction or obligation.
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