Department S had 700 units 60% completed in process at the beginning of the period, 7,600 units completed during the period, and 1,000 units 42% 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 1. 6.900 b. 8,600 i. 7,600