Department S had 500 units 66% completed in process at the beginning of the period, 8,600 units completed during the period, and 800 units 45% 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. 8,100 Ob. 8,630 c. 8,270 O d. 9,430

pernad. What was the number of equivalens units of production for the period for conversion if the first -ft, first-out mechod is uscd to cost inventones? Assume the complefion percentage applies to both derect materials and canversion cost 2. 3,100 12. 5839 c. 1070 c. 9 . 30