Haffner 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: |
500 |
|
Units in beginning work in process inventory |
$7,800 |
|
Materials costs . |
$9,100 |
|
Conversion costs |
85% |
|
Percentage complete with respect to materials |
55% |
|
Percentage complete with respect to conversion |
7,000 |
|
Units started into production during the month |
6,100 |
|
Units transferred to the next department during the month |
$102,700 |
|
Materials costs added during the month . |
$184,400 |
|
Conversion costs added during the month . |
500 |
|
Ending work in process inventory: |
|
|
Units in ending work in process inventory |
1,400 |
|
Percentage complete with respect to materials |
60% |
|
Percentage complete with respect to conversion |
50% |
What are the equivalent units for conversion costs for the month in the first processing department?
A) 6,100
B) 700
C) 6,800
D) 7,500