[Note] To answer next 4 questions that require process costing work, refer to the following information (this same data will appear on each screen of subsequent questions!): During November, the following activities and cost flows were recorded for the first production department of a company that uses the FIFO method for its product costing purpose: a. All materials are added at the beginning of the process, and conversion costs are added evenly during the process. b. Beginning WIP had 800 units, 60% complete with respect to conversion. Costs in the beginning WIP included material costs of $5,600 and conversion costs of $2,210. c. During November, 9,200 units were started in process. Costs added during the period were materials, $67,160; and conversion, $41,490. d. At the end of November, total 9,500 units were completed and transferred-out to the next department. The rem ning ending WIP was 40% complete with respect to conversion. What are the total equivalent units of production for materials and for conversion? Materials: 8,700; Conversion: 9,320 Materials: 10,000; Conversion: 9,380 o o o Materials: 9,600; Conversion: 9,680 Materials: 9,200; Conversion: 9,220