Department S had 700 units 73% completed in process at the beginning of the period, 7,700 units completed during the period, and 800 units 34% 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. 8,261 b. 7,189 Oc. 7,000 Od. 7,461