The USA Company Manufactures Flags in a Single Process The Units Still in Process Are 45% Complete with Respect

The USA Company manufactures flags in a single process. The following information has been provided by USA Company:
$$\begin{array} { | l | l | } \hline \text { Work in process inventory, Jan. 1 } & - 0 - \text { units } \\\hline \text { Units started in production } & 18,000 \text { units } \\\hline \text { Work in process inventory, Dec. } 31 & 6,000 \text { units } \\\hline \text { Production costs: } & \\\hline \text { Direct materials } & \$ 213,885 \\\hline \text { Direct labor } & \$ 577,500 \\\hline \text { Manufacturing overhead } & \$ 391,875 \\\hline\end{array}$$ The units still in process are 45% complete with respect to direct materials and 35% complete with respect to conversion costs. What were the equivalent units for production for conversion costs?

A) 13,750 units
B) 12,000 units
C) 14,700 units
D) 14,100 units