Reference no: EM132634381

Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 700 units. The costs and percentage completion of these units in beginning inventory were:

                                             Cost                 Percent

Complete Materials costs           $5,800               50%

Conversion costs                       $2,000               20%

A total of 7,100 units were started and 6,400 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        $159,000

Conversion costs     $120,700

The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs.

Problem 1: How many units are in ending work in process inventory in the first processing department at the end of the month?