The Wrigley Company makes chewing gum in two departments, melting and rolling. Gum sugar is first melted and then moved to the rolling department to be shaped into pieces of chewing gum. All materials in the Melting Department are added at the beginning of the production process; henceforth, any partially completed gum is already 100% complete with respect to materials. On July 1, the Melting Department had 2,400 pounds in process that were 30% complete with respect to conversion costs. On July 31, the Melting Department had 1,900 pounds in process that were 60% complete with respect to conversion costs. During July, the Melting Department started melting 12,200 pounds of gum sugar. What are the Melting Department's equivalent pounds of production related to conversion costs for July? O a. 13,840 O b. 14,600 O c. 13,420 O d. 12,700