Heller 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:
| Beginning work in process inventory: |
|
| Units in beginning work in process inventory |
800 |
| Materials costs |
$4,320 |
| Conversion costs |
$3,360 |
| Percent complete with respect to materials |
65% |
| Percent complete with respect to conversion |
30% |
| Units started into production during the month |
11,040 |
| Units transferred to the next department during the month |
9,960 |
| Materials costs added during the month |
$111,000 |
| Conversion costs added during the month |
$177,500 |
| Ending work in process inventory: |
|
| Units in ending work in process inventory |
1,880 |
| Percent complete with respect to materials |
60% |
| Percent complete with respect to conversion |
25% |
What are the equivalent units for materials for the month in the first processing department?