Stellar 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.
- Work in process, beginning:
- Units in beginning work-in-process inventory 400
- Materials costs $6,900
- Conversion costs $2,500
- Percent complete for materials 80%
- Percent complete for conversion 15%
- Units started into production during the month 6,000
- Units transferred to the next department during the month 5,600
- Materials costs added during the month $112,500
- Conversion costs added during the month $210,300
- Ending work in process:
- Units in ending work-in-process inventory 800
- Percentage complete for materials 70%
- Percentage complete for conversion 30%
Required: Calculate the equivalent units for materials for the month in the first processing department.