Loxham Corporation uses the weighted-average method in its process costing syste

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 $6900 Conversion costs $2500 Percent complete for materials 80% Percent complete for conversion 15% Units started into production during the month 6000 Units transferred to the next department during the month 5400 Materials costs added during the month $112500 Conversion costs added during the month $210300Ending work in process: Units in ending work-in-process inventory 1000 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.