Oriole and Miller Manufacturing is trying to determine the equivalent units for conversion costs with $11600$ units of ending work in process inventory at $90\%$ completion and $36000$ physical units. There was no beginning work in process inventory in the department. Conversion costs are incurred evenly throughout the entire production period. What are the equivalent units for conversion costs for the current period?

$34840.$

$47600.$

$40000.$

$10440.$