Ibarra 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:
Fixed Cost
A fixed cost is an expense that does not change with the level of production or sales, such as rent, salaries, and insurance.
Board Game
A tabletop game that involves counters or pieces moved or placed on a pre-marked surface or "board," according to a set of rules.
Break-Even Default Percent
A financial metric indicating the percentage of default at which an investment breaks even, factoring in recovery rates and the probability of default.
Variable Cost
A cost that changes in proportion to the level of output or activity in a business.
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