Department S had 700 units 68% completed in process at the beginning of the period, 8,000 units completed during the period, and 900 units 41% 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.7,524

b.8,793

c.7,300

d.7,893