Chae Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing…

Chae Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 660 units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent Complete
Materials costs $7,500 65%
Conversion costs $6,500 30%

A total of 9,700 units were started and 8,300 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Materials costs $137,500
Conversion costs $323,500

The ending inventory was 70% complete with respect to materials and 65% complete with respect to conversion costs.

How many units are in ending work in process inventory in the first processing department at the end of the month?