A process with no beginning Work in Process inventory, completed and transferred out 9200 units during a period and had 5200 units in the ending Work in Process inventory that were 40% complete related to conversion costs. Direct materials are added 75% at the beginning of the process and 25% 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? O 12700 equivalent units of production 10500 equivalent units of production O 11280 equivalent units of production O 14400 equivalent units of production