Current Attempt in Progress

A process with no beginning Work in Process inventory, completed and transferred out $9000$ units during a period and had $4000$ 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 $80\%$ complete. How much is equivalent units of production for the period for conversion costs if the FIFO method is used?

$10700$ equivalent units of production $10600$ equivalent units of production $13000$ equivalent units of production $10200$ equivalent units of production