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Department S had 700 units 60% completed in process at the beginning of the period, 8,700 units completed during the period, and 900 units 51%
Department S had 700 units 60% completed in process at the beginning of the period, 8,700 units completed during the period, and 900 units 51% 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
a. 8,739
b. 8,280
c. 9,639
d. 8,000
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