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:

a. All materials are added at the beginning of the process, and conversion costs are added evenlyduring the process.

b. Beginning WIP had 600 units, 40% complete with respect to conversion. Costs in the beginning WIP included material costs of $4,020 and conversion costs of $1,320.

c. During November, 9,400 units were started in process. Costs added during the period were materials, $63,920; and conversion, $50,668.

d. At the end of November, total 9,500 units were completed and transferred-out to the next department. The remaining ending WIP was 60% complete with respect to conversion.

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

A)Materials: 8,900; Conversion: 9,460

B)Materials: 10,000; Conversion: 9,440

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

D)Materials: 9,400; Conversion: 9,560