Brody Corp. uses a process costing system in which direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Beginning inventory for January consisted of 1,060 units that were 50% completed. 11,500 units were started into the process during January. On January 31, the inventory consisted of 300 units that were 70% completed. What would be the equivalent units for conversion cost using the weighted average method?

12,470 11,810 11,500 O 12,560