Department 1 started the month with no work in process. During the month, 10,000 units were started, and 8,000 units were completed and transferred to Department 2. The ending work in process units in Department 1 are 100% complete as to materials and 70% complete as to conversion costs. Equivalent units of production for Department 1 using weighted-average process costing equals Blank______. Multiple choice question. 8,000 units for materials and conversion costs 10,000 units for materials and 9,400 units for conversion costs 10,000 units for materials and 7,000 units for conversion costs 9,400 units for materials and conversion costs 10,000 units for materials and 8,000 units for conversion costs