Haffner 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:    Beginning work in process inventory:   Units in beginning work in process inventory 500 Materials costs$7,800 Conversion costs$9,100 Percent complete with respect to materials 85%Percent complete with respect to conversion 55%Units started into production during the month 7,000 Units transferred to the next department during the month 6,100 Materials costs added during the month$102,700 Conversion costs added during the month$184,400 Ending work in process inventory:   Units in ending work in process inventory 1,400 Percent complete with respect to materials 60%Percent complete with

respect to conversion 50%What are the equivalent units for conversion costs for the month in the first processing department?

A. 7,500
B. 6,800
C. 6,100
D. 700


Answer: B

Business

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