Question: Department S had 500 units 67% completed in process at the beginning of the period; 7,500 units completed during the period; and 800 units 36%

Department S had 500 units 67% completed in process at the beginning of the period; 7,500 units completed during the period; and 800 units 36% 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.

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