Hokie Corporation has a process costing system and uses the weighted average method. The company had 3,000 units in work in process on February 1 that were 60% complete with respect to conversion costs. During the month, 10,000 units were completed. At the end of the month, 4,000 units remained in work in process that were 40% complete with respect to conversion costs. Materials are added at the beginning of the process. The equivalent units for February for conversion costs were: Select one: OA 11,600 O B. 9,800 OC. 11,200 OD 12,800