XYZ Corporation uses the FIFO method in its process costing system. Beginning inventory in the mixing department consisted of 5,000 units that were 60% complete with respect to conversion costs. Ending work in process inventory consisted of 4,000 units that were 80% complete with respect to conversion costs. If 12,000 units were transferred to the next processing department during the period, the equivalent units of production for conversion cost would be: 12,200 units 11,000 units 17,200 units 15,200 units