A process with no beginning Work in Process, completed and transferred out 10500 units during a period and had 5100 units in the ending Work in Process that were 50% 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? 13350 equivalent units 15600 equivalent units 12030 equivalent units 13050 equivalent units