Department E had 5,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. 14,000 units of direct materials were added during the period at a cost of $28,700. 17,000 units were completed during the period, and 2,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,000 and factory overhead was $18,000. The number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories was: