Question 11 (5 points) Department B had 3,000 units in Work in Process that were 25% completed at the beginning of the period at a cost of $12,500. 13,700 units were started during the period. 15,000 units were completed during the period, and 1,700 units were 80% completed at the end of the period. All materials are added at the beginning of the process. Material cost was $15,400, direct labor was $32,450, and factory overhead was $18,710. The number of equivalent units of production for the period for conversion if the weighted average method is used to cost inventories was 15,000 16,360 1,700 13,700