Department S had 700 units 61% completed in process at the beginning of the period, 7,500 units completed during the period, and 1,000 units 46% 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.7,073

b.8,533

c.6,800

d.7,533