d 3 % or conversion costs. In a particular department, 8.200 units were started and all but 800 were completed at the end of the per d. These 80 were 7 % complete or mater als Costs added were $55,400 for materials and $52,100 for conversion costs. What is the total number of equivalent units for direct materials? OA. 7,400 B. 8,760 OC. 7,640 OD. 7.960