9) The following information is provided by Zander Corporation:

WIP Inventory, January 1	0 units
Units started	14,000
Units completed and transferred out	9,000
WIP Inventory, December 31	5,000
Direct materials	$28,200
Direct labor	$18,000
Manufacturing Overhead	$7,500

The units in ending WIP Inventory were 80% complete for materials and 45% complete for conversion costs.

At the end of the year, what are the equivalent units for conversion costs? 9) _______

A) 11,250 B) 2,250 C) 9,000 D) 6,300

Please provide an explanation, Thank you