Department A had no work in process at the beginning of the period, 16,000 units were started during the period, 2,000 units were 40% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period (assuming the company uses FIFO):

Direct materials	$100,000
Direct labor	122,300
Factory overhead	45,200

Assuming that all direct materials are placed in process at the beginning of production, what are the total equivalent units for conversion costs?

a.14,800 units b.16,000 units c.15,200 units d.18,000 units

Please provide an explanation