General Electric's manufacturing activity for the past month consisted of 12,000 units completed and transferred to the next stage of production and 12,000 units in ending Work in Process inventory. The units in ending Work in Process inventory were 80% complete with respect to both direct materials and conversion costs. There were 1,400 units in beginning Work in Process Inventory, and they were 90% complete with respect to both direct materials and conversion costs. Determine the equivalent units of production for the month for GE