Question 6 1 pts Department E had 4.000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12.500. 14.000 units of direct materials were added during the period at a cost of $28.700. 15.000 units were completed during the period. and 3.000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. 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 first-in. first-out method is used to cost inventories was: O 14,850 O 14,650 O 15,650 14.150