Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing…

Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 2,300 units. The costs and percentage completion of these units in beginning inventory were:

 Cost Percent

CompleteMaterials costs$7,400   50% Conversion costs$3,600   20% 

A total of 8,700 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:

 CostMaterials costs$160,600 Conversion costs$122,300 

The ending inventory was 85% complete with respect to materials and 75% 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?

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