A company transferred 8,800 completed units during its second period of operations. At the beginning of the period, 400 units were 75% complete. At the end of the period, 800 units were 50% complete. Assume the FIFO costing method is used. The equivalent production for the period was

A. 8,900 units.

B. 8,800 units.

C. 9,600 units.

D. 9,200 units.