A company uses weighted-average process costing for the product it manufactures. All direct materials are added at the beginning of production, and conversion costs are applied evenly during production. The following data apply to the past month:

Total units in beginning inventory
(30% complete as to conversion costs) 1,500
Total units transferred to finished goods inventory 7,400
Total units in ending inventory
(60% complete as to conversion costs) 2,300
Assuming no spoilage, equivalent units of conversion costs total:

A. 9,700.
B. 9,230.
C. 8,780.
D. 8,330.