Dept. 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 Dept. 2. The ending work in process units in Dept. 1 are 100% complete as to materials and 70% complete as to conversion costs. Equivalent units of production for Dept. 1 using weighted-average costing equals ______.

a. 10,000 units for materials and 7,000 units for conversion costs

b. 10,000 units for materials and 8,000 units for conversion costs

c. 9,400 units for materials and conversion costs

d. 8,000 units for materials and conversion costs

e. 10,000 units for materials and 9,400 units for conversion costs