Mane Industries manufactures plastic toys. During October, Mane's Fabrication Department started work on 10,000 models. During the month, the company completed 11,300 models, and transferred them to the Distribution Department. The company ended the month with 2000 models in ending inventory. There were 3300 models in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is being followed. Beginning work in process was 30% complete as to conversion costs, while ending work in process was 55% complete as to conversion costs. Beginning inventory: Direct materials costs Conversion costs $19,900 $11,200 Manufacturing costs added during the accounting period: Direct materials $71,000 costs Conversion costs $240,200 What were the equivalent units for conversion costs during October? 11,900 10,400 O 11,410 9000