Jolly Company uses the FIFO method in its process costing system. Beginning inventory in the mixing processing center consisted of 4,500 units, 75% complete with respect to conversion costs. Ending work in process inventory consisted of 3,500 units, 60% complete with respect to conversion costs. If 13,000 units were transferred to the next processing center during the period, the equivalent units for conversion costs would be:

14,675 units

13,000 units

14,125 units

11,725 units