Department S Had 500 Units 60% Completed in Process at the Beginning

Multiple Choice

Department S had 500 units 60% completed in process at the beginning of the period, 9,000 units completed during the period, and 600 units 30% 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) 8,880
B) 9,300
C) 8,700
D) 9,000