Q 3.15: Wilson Tech's production cost data for the current period is: Beginning work in process inventory: 19,000 units Units transferred out: 9,800 units Ending work in process inventory: 6,200 units All materials are entered at the beginning of the process and conversion costs are incurred uniformly throughout the process. The ending work in process units are 4096 complete as to conversion costs. What are the equivalent units of production for conversion costs? A 12,080 units B 12,280 units C 13,720 units D 13,520 units