Sheridans Manufacturing has 7500 units in beginning Work in Process, 20% complete as to conversion costs, 15800 units transferred out to Finished Goods, and 2400 units in ending Work in Process 10% complete as to conversion costs. Materials are fully added at the beginning of the process. How much are equivalent units for conversion costs if the FIFO method is used?

17540

17300

14540

14900