Hache 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: 
Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. What are the equivalent units for conversion costs for the month in the first processing department?
Definitions:
Consumer Surplus
The gap demonstrated between a consumer's intended payment for a good or service and the actual charge they incur.
Phantom Tickets
Non-existent tickets for events, often sold fraudulently, that do not grant entry to the purported event.
Willingness to Pay
The maximum amount an individual is prepared to spend on a good or service, reflecting the value they attribute to it.
Basketball Sneakers
Footwear specifically designed to provide support, grip, and comfort for basketball players, often characterized by high-tops that provide ankle stability.
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