7. Use the following data of Daylight Incorporation, a company using a process costing system, to answer the questions below. Beginning Work in Process Inventory on September 1! 2,000 units -100 percent complete as to direct materials 75 percent complete as to conversion costs Units Started During September: 7,500 units Ending Work in Process Inventory on September 30: 1.800 units -100 percent complete as to direct materials 55 percent complete as to conversion costs The company uses average process costing method. Equivalent units for conversion costs of Daylight during the month totaled OA 8,490 8,690 . Oc. 9.100 9.500 OD