Prasad Corporation uses the FIFO 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 materials for the month in the first processing department?
Definitions:
Intensive Care Unit
A specialized department in a hospital that provides intensive treatment and monitoring of critically ill or injured patients.
Urgent Care Clinic
A walk-in clinic focused on the delivery of ambulatory care in a dedicated medical facility outside of a traditional emergency room.
Gunshot Injury
Physical trauma caused by the discharge of firearms, which can lead to serious bodily harm or death.
Restorative Care Services
Services aimed at maintaining and improving a patient's functioning and quality of life, especially after surgery or serious illness.
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