Department S had 600 units 73% completed in process at the beginning of the period, 8,400 units completed during the period, and 800 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 completion percentage applies to both direct materials and conversion cost. O a. 7,800 O b. 9,042 O c. 8,242 O d. 7,962

Department 5 had 600 units 73% completed in process at the beginning of the period, 8,400 units completed during the period, and 000 units 359 comploted at the ond of the period. What was the number of equivalent units of production for the period for conversion if the first-in, finst-out method is used to cost inventories? Assume the completion percentege applies to both direct materials and conversion coot: 4. 2.000 c. 1.242 d. 7,962