what are the equivalent units for materials for the month in the first processing de 635076

Normand Corporation uses the FIFO method in its process costing system. Data concerning

the first processing department for the most recent month are listed below:

Beginning work in process inventory:

 

Units in beginning work in process inventory

400

Materials costs

700

Conversion costs

$8,700

Percentage complete with respect to materials

$3,700

Percentage complete with respect to conversion

70%

Units started into production during the month

10%

Units transferred to the next department during the month

6,400

Materials costs added during the month .

5,600

Conversion costs added during the month

$92,200

Ending work in process inventory:

 

Units in ending work in process inventory

1,500

Percentage complete with respect to materials

80%

Percentage complete with respect to conversion

25%

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places.

What are the equivalent units for materials for the month in the first processing department?

A) 4,900

B) 1,200

C) 6,310

D) 7,100