Maverick Corporation uses the weighted-average method in its process costing system. Data

Maverick 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

Percent complete for materials 80%

Percent complete for conversion 15%

Units started into production during the month 6,000

Units transferred to the next department during the month 5,600

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 800

Percentage complete for materials 70%

Percentage complete for conversion 30%

 

Required:  Calculate the equivalent units for materials for the month in the first processing department.