Department 5 had 500 units 73% completed in process at the beginning of the period, 8,900 units completed during the period; and 800 units 48% 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, firstout method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost. a. 8.535 b. 1.400 c. d,010 d. 9.719 Dopartment 6 had 2,400 units 25\% completed at the beginning of the period, 13,500 units were completed during the period, 2,000 units were 20% completed at the end of the period, and the following manufacturing costs debited to the dopartmental work in process account durino the period: All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of 2,400 units of beginning inventory which were completed during the perlod is (do not round unit cost calculations) $47.642 4+,6+2 544.914 534.000