The Finishing Department had 5,600 incomplete units in its beginning work-in-Process Inventory which were 100% complete as to materials and 40% complete as to conversion costs. 16,200 units were received from the previous department. The ending work-in-Process Inventory consisted of 2,600 units which were 50% complete as to materials and 40% complete as to conversion costs. The Finishing Department uses first-in, first-out (FIFO) process costing. What are the equivalent units of production for the conversion costs during the period? O 15.840 O 15,400. 18,440 18.000