Julia Company uses the FIFO method in its process costing system. Beginning inventory in the mixing department consisted of 6,000 units that were 75% complete with respect to conversion costs. Ending work in process inventory consisted of 5,000 units that were 60% complete with respect to conversion costs. If 12,000 units were transferred to the next department during the period, the equivalent units for conversion cost would be:

a.

13,500 units

b.

10,500 units

c.

12,500 units

d.

13,000 units