Haffner 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:
Karyotype
The organized profile of an individual's chromosomes, including their number, form, and size.
Chromosomes
Structures within cells that contain DNA and protein, playing a key role in inheritance by carrying genes.
Single Cell
An organism or the basic structural unit of an organism that consists of only one cell, exemplifying both unicellular organisms and the cellular basis of multicellular life.
Avery, MacLeod, McCarty
A scientific team that demonstrated DNA as the substance responsible for transferring genetic information, laying groundwork for modern molecular biology.
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