Consider the following data for November 2017 from MM Company, which makes silk pennants and uses a process-costing system. All direct materials are added at the beginning of the process, and conversion costs are added evenly during the process. Spoilage is detected upon inspection at the completion of the process. Spoiled units are disposed of at zero net disposal value. MM Company uses the FIFO method of process costing.

	Physical Units (Pennants)	Direct Materials	Conversion Costs
Work in process, November 1a	1,000	$ 1,423	$ 1,110
Started in November 2017	?
Good units completed and transferred out during November 2017	9,000
Normal spoilage	100
Abnormal spoilage	50
Work in process, November 30b	2,000
Total costs added during November 2017		$12,180	$27,750

aDegree of completion (WIP November 1): direct materials, 100%; conversion costs, 50%.

bDegree of completion (WIP November 30): direct materials, 100%; conversion costs, 30%.

Using the first-in, first-out (FIFO) method, the equivalent units for June, with respect to conversion cost, were

Select one:

a. 9250

b. 8600

c. None of the given options

d. 8750

e. 9100