12. Last Chance Ltd uses a process costing system. Direct materials are added at the beginning of the process. During January, Department A had a beginning inventory of 2,000 units, 50% complete for conversion costs. During the month 14,000 units were started and there were 1,000 units in ending inventory, 40% complete for conversion costs. Using weighted average process costing, the equivalent units for conversion costs for the month were:

a. 16,000 b. 15,400 c. 14,100 d. 15,000