Jane Corporation manufactures widgets. During October, Jane Fabrication Department started work on 10,000 widgets. During the month, the company completed 11,500 widgets, and transferred them to the Distribution Department. The company ended the month with 1,000 widgets in ending inventory. There were 2,500 widgets in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added evenly throughout the production process. The FIFO method of process costing is used. Beginning work in process was 25% complete as to conversion costs, and ending work in process was 50% complete as to conversion costs. Beginning inventory: Direct materials Conversion costs Manufacturing costs added during the accounting period: Direct materials Conversion costs $20,100 $11,100 $70,300 $240,600 What were the equivalent units for conversion costs during October? a. 9,250 b. 11,750 c. 11,375 d. 8,500