Department B had 3,000 units in Work in Process that were 25% completed at the beginning of the period at a cost of $12,500. 13,700 units were started during the period. 15,000 units were completed during the period, and 1,700 units were 80% completed at the end of the period. All materials are added at the beginning of the process. Material cost was $15,400, direct labor was $32,450, and factory overhead was $18,710.The number of equivalent units of production for the period for conversion if the weighted average method is used to cost inventories was

A. 15,000

B. 16,360

C. 1,700

D. 13,700