Intask Corporation uses the first-in, first-out method in its process costing system. Beginning inventory in the mixing department consisted of 6,300 units that were 75% complete with respect to conversion costs. Ending work in process inventory consisted of 5,300 units that were 60% complete with respect to conversion costs. If 12,600 units were transferred to the next processing department during the period, the equivalent units of production for conversion cost would be: Multiple Choice 13,175 units 11,055 units 14,175 units 13,600 units