Guasson Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 500 units. The costs and percentage completion of these units in beginning inventory were: 
A total of 6,400 units were started and 5,800 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: 
The ending inventory was 85% complete with respect to materials and 50% complete with respect to conversion costs.
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:
Nonmaterial Realm
A concept or domain that is not physical or tangible, often associated with spiritual or intellectual aspects.
Spiritual Realm
A dimension or aspect of existence that pertains to the non-physical, often associated with religious, mystical, or supernatural phenomena.
Francis Bacon
An English philosopher and statesman who is known for developing the scientific method.
Scientific Method
A systematic procedure for acquiring knowledge that involves observation, experimentation, and the formulation of laws and theories.
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