Question - Hill Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 700 units. The costs and percentage completion of these units in beginning inventory were:

Materials costs $9,100 -- 80% complete

Conversion costs $5,400 -- 25% complete

A total of 7,000 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:

Materials costs $96,700

Conversion costs $180,700

The ending inventory was 80% completed for materials and 80% completed for conversion costs.

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