Esty Corporation Uses the Weighted-Average Method in Its Process Costing

Multiple Choice

Esty Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were: A total of 7,700 units were started and 6,600 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:
The ending inventory was 70% complete with respect to materials and 10% complete with respect to conversion costs.What are the equivalent units for conversion costs for the month in the first processing department?

A) 6,790
B) 8,500
C) 6,600
D) 190