To answer next 4 questions that require process costing work, refer to the following information (this same data will appear on each screen of subsequent questions!):

During August, 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. Beginning WIP had 800 units, 70% complete with respect to materials and 50% complete with respect to conversion. Costs in the beginning WIP included material costs of $4,900 and conversion costs of $2,300.

b. During August, 9,600 units were started in process. Costs added during the period were materials, $67,000; and conversion, $38,720.

c. At the end of August, total 10,000 units were completed and transferred-out to the next department. The remaining ending WIP was 40% complete with respect to materials and 20% complete with respect to conversion.

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

A) Materials: 10,160; Conversion; 10.080

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

C) Materials: 9,920; Conversion; 9,680

D) Materials: 9,360; Conversion; 9,280