Running Company had the following information for the month of June:
Work in process beginning inventory, June 14,000 units
Units transferred in 13,000 units
Work in process ending inventory, June 30 4,000 units

Beginning work-in-process inventory is 30 percent complete as to conversion. Ending work-in-process inventory is 50 percent complete as to conversion. Materials are added at the end of the process.
The equivalent units for transferred-in costs under the FIFO method are calculated to be:

A. 12,000.

B. 10,000.

C. 14,000.

D. 16,000.

E. 18,000.