Ermoin corporation uses the weighted-average method in its process costing system. This month, the beginning inventroy in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were:

Material cost $3,900 Percent complete 65%
Conversion cost $10,200 percent complete 35%

A total of 5,700 units were started and 4,700 units were transferred to the second processing department during the month. the following coxts were incurred in the first processng department during the month:

Material cost $44,800
conversion cost $206,900

The ending inventorty was 75% complete with respect to materials and 20% complete with respect to conversion costs. What are the equivalent units for conversion costs for the month in the first processing department?

A. 5,020

B. 6,300

C. 4,700

D. 320