Bright N Breezy Ltd Employs a Process Costing System Using the FIFO Method, the Number of Equivalent Units of Materials

Bright n Breezy Ltd employs a process costing system. Direct materials are added at the beginning of the process. Relevant information about July's activities follows: $\begin{array}{|c|l|}\hline \text { 1. July } & \begin{array}{l}\text { Beginning Inventory 1,500units (60\% complete) } \\\text { DM Cost } \$ 5,925 \\\text { CC Cost } \$ 4,095\end{array} \\\hline \text { During July } & \begin{array}{l}15,000 \text { units started } \\\text { DM added } \$ 150,000 \\\text { CC added } \$ 83,520\end{array} \\\hline \text { 31 July } & \text { Ending Inventory 3,000 units }(40 \%) \\\hline\end{array}$

Using the FIFO method, the number of equivalent units of conversion costs was:

A) 13,800
B) 15,300
C) 12,000
D) 14,700