Heller 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:
Variable Cost
Outgoings that are directly influenced by how much is produced or sold, including the costs of labor and materials.
Monthly Dollar Sales
The total revenue generated from sales in a given month, expressed in U.S. dollars.
Variable Expenses
Expenses that fluctuate with changes in production volume or business activity.
Fixed Expenses
Costs that remain constant and do not change with the level of business activity, similar to fixed overhead.
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