Problem: Explorer Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 900 units. The costs and percentage completion of these units in beginning inventory were:
Materials costs $10,500 -- 75% complete
Conversion costs $6,400 -- 35% complete
A total of 8,500 units were started, and 7,300 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:
Materials costs $10,700
Conversion costs $170,900
The ending inventory was 85% completed for materials and 65% completed for conversion costs.
Required: Calculate the equivalent units for conversion costs for the month in the first processing department.