clinie gross profit 111. PROCESS COSTING 17. EJERCICIO #7 (3 PUNTOS) Department S had 500 units 60% completed in process at the beginning of the period, 9,000 units completed during the period, and 600 units 30% completed at the end of the period. Required: What was the number of equivalent units of produetiqn for the period for conversion if the first-in, first-out method is used to cost inventories