Carpenter Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,500 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete Materials costs $ 6,100 60% Conversion costs $ 9,400 55% A total of 9,150 units were started and 8,000 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Cost Materials costs $ 95,900 Conversion costs $ 170,100 The ending inventory was 85% complete with respect to materials and 70% complete with respect to conversion costs. How many units are in ending work in process inventory in the first processing department at the end of the month?

James river jewelry is a small jewelry shop. while james river jewelry does sell typical jewelry purchased from jewelry vendors, including such items as rings, necklaces, earrings, and watches, it specializes in hard-to-find asian jewelry. although some asian jewelry is manufactured jewelry purchased from vendors in the same manner as the standard jewelry is obtained, many of the asian jewelry pieces are often unique single items purchased directly from the artisan who created the piece (the term manufactured would be an inappropriate description of these pieces). james river jewelry has a small but loyal clientele, and it wants to further increase customer loyalty by creating a frequent buyer program. in this program, after every 10 purchases, a customer will receive a credit equal to 50 percent of the average of his or her 10 most recent purchases. this credit must be applied to the next (or 11th) purchase.