A process with no beginning Work in Process inventory, completed and transferred out 9000 units during a period and had 6000 units in the ending Work in Process inventory that were 40% complete related to conversion costs. Direct materials are added 70% at the beginning of the process and 30% when the units are 85% complete. How much is equivalent units of production for the period for conversion costs if the FIFO method is used? O 15000 equivalent units of production O 10800 equivalent units of production O 11400 equivalent units of production O 14700 equivalent units of production