Calculator Department Shad 500 units 75% completed in process at the beginning of the period, 8,400 units completed during the period, and 800 units 48% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost. a. 7,900 b. 8,409 O. 9,209 d. 8,025