Department S had 700 units 73% completed in process at the beginning of the period, 8,100 units completed during the period, and 800 units 43% 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.8,733

b.7,589

c.7,400

d.7,933