Loxham Corporation uses the weighted-average method in its process costing system. Data concerning the

Loxham 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:

Work in process, beginning:

     Units in beginning work in process inventory    400

     Materials costs    $6,900

     Conversion costs    $2,500

     Percent complete for materials   80%

     Percent complete for conversion    15%

     Units started into production during the month   6,000

     Units transferred to the next department during the month   5,400

     Materials costs added during the month    $112,500

      Conversion costs added during the month    $210,300

Ending work in process:

      Units in ending work-in-process inventory     1,000

      Percentage complete for materials       80%

      Percentage complete for conversion      30%

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