Industrial Supply 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 |
5,200 |
|
Materials costs added during the month |
112,500 |
|
Conversion costs added during the |
210,300 |
|
Ending work in process: |
|
|
Units in ending work-in-process inventory |
1,200 |
|
Percentage complete for materials |
75% |
|
Percentage complete for conversion |
30% |
Required: Calculate the equivalent units for materials for the month in the first processing department.