Content Area Department S had 600 units 75% completed in process at the beginning of the period, 8,200 units completed during the period, and 900 units 47% 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. 9,073 b. 8,173 c. 7,750 d. 7,600