Frost, Inc. is a service firm that uses process costing. The firm worked on a total of 8,800 cases this month, 4,400 of which were completed during the period. The remaining cases were 40% complete. The firm incurred $270,000 in direct labor and manufacturing overhead costs during the period, and had $8,400 in direct labor and manufacturing costs in beginning inventory. Using the weighted average method, what was the total number of equivalent units? Multiple Choice

4,400

6,160

7,920

8,800

Can you show me step by step how to solve this pleases.