Intask Corporation uses the FIFO method in its process costing system. Beginning inventory in the mixing department consisted of 6,400 units that were 75% complete with respect to conversion costs. Ending work in process inventory consisted of 5,400 units that were 60% complete with respect to conversion costs. If 12.800 units were transferred to the next processing department during the period, the equivalent units of production for conversion cost would be: Muniple Cholce 13,400 units 11,240 unts 14,400 units 13,800 unts