Department S had 500 units 60% completed in process at the beginning of the period, 8,300 units completed during the period, and 1,000 units 44% 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. 9,440
b. 7,800
c. 8,000
d. 8,440