If Department H Had 600 Units, 60% Completed, in Process

Multiple Choice

If Department H had 600 units, 60% completed, in process at the beginning of the period, 6,000 units were completed during the period, and 700 units were 30% completed at the end of the period, what was the number of equivalent units of production for conversion costs for the period, if the first-in, first-out method is used to cost inventories?

A) 7,300
B) 5,640
C) 6,700
D) 5,850