Department S had 700 units 60% completed in process at the beginning of the period, 8,000 units completed during the period, and 1,000 units 40% completed at the end of the period. Assume the completion percentage applies to both direct materials and conversion costs, and the first-in-first-out cost flow method is used. The conversion equivalent units of production for the period are Ca. 7,580 Cb. 8,980 Oc. 7.300 Od. 7,980