Last month the welding department of Eager Company started 8,000 units into production. The department had 2,000 units in process at the beginning of the month, which were 60% complete with respect to conversion costs, and 3,000 units in process at the end of the month, which were 30% complete with respect to conversion costs. A total of 7,000 units were completed and transferred to the next department during the month. Using the weighted-average method, the equivalent units of production for conversion costs for the month would be:
a. 7,900
b. 8,500
c. 9,200
d. 9,500
Please show all steps and calculation