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TCO F) Loxham Corporation uses the weighted-average method inits process costing system. Data concerning the first processingdepartment for the most recent month are listed below:Work in process beginning:Units in beginning work in process inventory 400Materials costs $6900Conversion costs $2500Percent complete for materials 80%Percent complete for conversion 15%Units started into production during the month 6000Units transferred to the next department during the month5400Materials costs added during the month $112500Conversion costs added during the month $210300Ending work in process:Units in ending work-in-process inventory 1000Percentage complete for materials 80%Percentage complete for conversion 30%Required: Calculate the equivalent units for materials for themonth in the first processing department.