Rozman Company Produces Calendars in a One-Department Process The Units in Process at the End of the Month

Rozman Company produces calendars in a one-department process.The following data is available for the past month:
$\begin{array} { l } \text { Work-in-process inventory, beginning}&0\\ \text { Units started}&15,000\\ \text {Units completed and transferred }&12,000\\ \text {Work-in-process inventory, ending }&3,000\\\end{array}$

$\begin{array} { l } \text {Direct materials added }&\$30,000\\ \text {Direct labor }&\$20,700\\ \text {Factory overhead costs }&\$10,350\\\end{array}$

The units in process at the end of the month are 100 percent complete with respect to direct materials and 50 percent complete with respect to conversion costs.What are the equivalent units for conversion costs for the month?

A) 3,000
B) 12,000
C) 13,500
D) 15,000