A process with no beginning Work in Process, completed and transferred out 11200 units during a period and had 4000 units in the ending Work in Process that were 40% complete as to conversion costs. Materials are added 70% at the beginning of the process and 30% when the units are 90% complete. How much is equivalent units of production for the period for conversion costs if the FIFO method is used?

11360 equivalent units

15200 equivalent units

12400 equivalent units

12800 equivalent units