Department S had 500 units 60% completed in process at the beginning of the period, 8,000 units completed during the period, and 600 units 30% 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.	7,880
	b.	8,880
	c.	8,700
	d.	9,000