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?
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