Department S had 600 units 72% completed in process at the beginning of the period; 8,300 units completed during the period; and 900 units 36% 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.7,868

b.9,092

c.8,192

d.7,700