5.6 points Seve The Kirkland Department of Delta Company began the month of December with beginning work in process of 4,000 units that are 100% complete as to materials and 20% complete as to conversion costs. Units transferred out are 12.000 units. Ending work in process contains 2.000 units that are 100% complete as to materials and 80% complete as to conversion costs. Compute the equivalent units of production for conversion costs using the FIFO method? 12,800 12,000 12.400 O 14.000 10,400