Whittall Textiles makes a variety of rugs. All materials are added at the start of production and conversion costs are incurred evenly throughout. The Weaving Dept. had 2000 units of WIP on January 1 that were 30% complete as to conversion. During the year 9000 units were completed and on December 31, 4000 units were still in production with 40% of conversion complete. Using the weighted-average method for process costing, the EQUIVALENT UNITS with respect to conversion for the year were: 11200 EUP, 9000EUP, 126000 EUP, 10600EUP