6 Star Industries manufactures plastic toys. All direct materials are added at the beginning of the production process and conversion costs are added uniformly throughout the production process. Beginning work in process 3,300 units; 100% complete as to direct materials and 30% complete as to conversion costs. Units started during the month 10,000. The company completed 11,300 units, and transferred them to the Distribution Department. Ending work in process, 2000 units; 100% complete as to direct materials and 55% complete as to conversion costs. The FIFO method of process costing is used. What were the equivalent units for conversion costs during October? 9000 11,410 11,900 10,400 1 pm