Department S had 600 units 74% completed in process at the beginning of the period, 8,000 units completed during the period, and 900 units 42% 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. 7,400

b. 7,934

c. 8,834

d. 7,556