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 of direct materiali were added during the period at a cost of $28,700, 15,000 units were completed during the period, and 1,700 units were 95% completed at the end of the period All materials are added at the beginning of the process 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 first in, first cut method is used to cost inventories, was a 13,615 Ob 15,865 OC 12,000 Od 14,365