Department S had 700 units 65% completed in process at the beginning of the period, 7,700 units completed during the period, and 800 units 45% 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.7,605

b.8,405

c.7,245

d.7,000