The Kirkland Department of Delta Company began the month of December with beginning work in process of 4,000 units that are 100% complete as to materials and 20% complete as to conversion costs. Units transferred out are 12,000 units. Ending work in process contains 2,000 units that are 100% complete as to materials and 60% complete as to conversion costs. Compute the equivalent units of production for conversion costs using the FIFO method?

10,000

12,000

12,400

14,000