A total of 8,500 units were started and 7,800 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:CostMaterials costs $160,400Conversion costs $122,100The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs. What are the equivalent units for conversion costs for the month in the first processing department?Top of Forma. 10,600b. 9,900c. 7,800d.2,100