Department 5 had 600 units 61%f completed in process ot the beginning of the period, 8,000 units completed during the period, and 900 units 35% 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 compietion percentage apglies to both direct materials and conversion cost. a. 7,949 b. 7.634 c. 7,400 d. 8.845