$\backslash$table$[[,,$Percent Complete$],[$Beginning work in process in$,$Units,Materials,Conversion$],[$Units started into production during March,$400,25\%,20\%],[$Units completed during the period and transferred to the next department,$8,4008,100,100\%,100\%],[$Ending work in process inventory,$700,80\%,40\%]]$

Using the weighted$-$average method, the equivalent units of production for materials is closest to:

Multiple Choice

$8,240$ units.

$8,660$ units.

$8,960$ units.

$8,840$ units.