Department S had 600 units 74% completed in process at the beginning of the period, 8,200 units completed during the period, and 800 units 34% 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. 2. 7,600 b. 8.028 c. 7.756 d. 8.828