Brody Corp. uses a process costing system in which direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Beginning inventory for January consisted of 1,080 units that were 55% completed. 10,500 units were started into the process during January. On January 31, the inventory consisted of 600 units that were 30% completed. What would be the equivalent units for conversion cost using the weighted average method? 10.500 ( 11.580 10780 10780 1