KarenH Pty Ltd manufactures a variety of fabrics. The Weaving Department had 2,400 units in work in process on 1 October, which were 25 per cent complete as to conversion costs. During the month of October, 11,600 units were completed and transferred out. On 31 October, 3,000 units remained in work in process and were 40 per cent complete as to conversion costs. Using the first-in-first-out (FIFO) method of process costing, the equivalent units of conversion for the month of October is _________.

	a.	12,200
	b.	14,600
	c.	13,400
	d.	11,000
	e.	None of the answers.