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Department S had 600 units 74% completed in process at the beginning of the period, 8,900 units completed during the period, and 1,000 units 31% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost.

a.8,456

b.8,766

c.8,300

d.9,766