Department Shad 500 units 66% completed in process at the beginning of the period, 8,200 units completed during the period, and 1,000 units 31% 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 how method is used. The conversion equivalent units of production for the period are O. 7.870 b. 8180 c. 7,700 Od 9.150