Inacio 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 800 Materials costs $ 12,900 Conversion costs $ 5,000 Percent complete with respect to materials 75 % Percent complete with respect to conversion 20 % Units started into production during the month 9,500 Units transferred to the next department during the month 8,400 Materials costs added during the month $ 172,000 Conversion costs added during the month $ 240,200 Ending work in process inventory: Units in ending work in process inventory 1,900 Percent complete with respect to materials 90 % Percent complete with respect to conversion 30 % What are the equivalent units for conversion costs for the month in the first processing department