Sheridan's Manufacturing has 6800 units in beginning Work in Process inventory, 10% complete related to conversion costs, 14400 units transferred out to Finished Goods inventory, and 1800 units in ending Work in Process inventory 10% complete related to conversion costs. Direct materials are fully added at the beginning of the process. How much are equivalent units of production for conversion costs if the FIFO method is used? 15260 O 13900 O 15080 O 13280