Swifty's Manufacturing has 6600 units in beginning Work in Process, 25% complete as to conversion costs, 15500 units transferred out to Finished Goods, and 1600 units in ending Work in Process 15% 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?

17390

17150

14090

15550