Farmington 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
|
|
Percentage complete for materials
|
80%
|
|
Percentage complete for conversion
|
15%
|
|
Units started into production during the month
|
6,000
|
|
Units transferred to the next department during the month
|
5,200
|
|
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
|
1,200
|
|
Percentage complete for materials
|
60%
|
|
Percentage complete for conversion
|
30%
|
Required:
Calculate the equivalent units for materials (using the weighted-average method) for the month in the first processing department.