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 1,100 units that were 60% completed. 13,000 units were started into the process during January. On January 31, the inventory consisted of 500 units that were 50% completed. What would be the equivalent units for conversion cost using the weighted average method?

O 13,350 13,000 13,850 14,100