Lothian 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 materials for the month in the first processing department?
Definitions:
Carl Rogers
An influential American psychologist who founded client-centered therapy and emphasized the importance of the self and unconditional positive regard in growth and therapy.
Alfred Adler
An Austrian medical doctor and psychotherapist, founder of the school of individual psychology, known for introducing the concept of inferiority complex.
Sigmund Freud
Sigmund Freud was an Austrian neurologist and the founder of psychoanalysis, a clinical method for treating psychopathology through dialogue between a patient and a psychoanalyst.
Walter Mischel
Walter Mischel was a psychologist known for his research on personality and his work demonstrating the situation-specific nature of human behavior.
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