The Martin Rubber Company produces tires. The following information is available for Martin:

Beginning work in process inventory: 2,000 tires, 100 percent complete for direct materials, 60 percent complete for conversion costs, cost of direct materials added = $12,000; cost of direct labor and manufacturing overhead allocated = $10,000

Current period activity: 12,600 tires completed, cost of direct materials added = $300,950; cost of direct labor and manufacturing overhead allocated = $232,980

Ending work-in-process inventory: 4,500 units, 100 percent complete for direct materials, 40 percent complete for conversion costs

The equivalent units for conversion costs under weighted-average would be (1 point)