During NOVEMBER, the following activities and cost flows were recorded for the first production department of a company that uses the FIFO method for its product costing purpose:

1. All materials are added at the beginning of the process and conversion cost are added evenly during the process.
2. Beginning WIP had 800 units, 60% complete with respect to conversion. Cost in the beginning WIP included material cost of $5600 and conversion cost of $2210.
3. During November, 9,200 units were started in process. Costs added during the period were materials, $67,160; and conversion, $41,490.
4. At the end of November, total 9,500 units were completed and transferred-out to the next department. The remaining ending WIP was 40% complete with respect to conversion.

What are the total equivalent units of production for materials and for conversion?

A) Materials: 10,000; Conversion; 9380

B) Materials: 9,600; Conversion; 9,680

C) Materials: 9,200; Conversion; 9,220

D) Materials: 8700; Conversion; 9,320