Davies Manufacturing uses the weighted average method in its operations and shows the following information for its first processing department:

		Percent Complete
	Units	Materials	Conversion
Work in process, beginning	300	85%	40%
Started into production	9,100
Completed and transferred out	8,700
Work in process, ending	700	80%	20%
		Materials	Conversion
Work in process, beginning		$ 7,545	$ 4,900
Cost added during August		$ 240,300	$242,400

What are the equivalent units of production for Conversion Costs?

	A.	8,720
	B.	8,840
	C.	8,700
	D.	9,400