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 1,070 units that were 75% completed. 12,500 units were started into the process during January. On January 31, the inventory consisted of 650 units that were 40% completed. What would be the equivalent units for conversion cost using the weighted average method?

A.13,570

B.12,860

C.13,180

D. 12,500