Intask Corporation uses the first-in, first-out method in its process costing system. Beginning inventory in the mixing department consisted of 6,000 units that were 75% complete with respect to conversion costs. Ending work in process inventory consisted of 5,000 units that were 60% complete with respect to conversion costs. If 12,000 units were transferred to the next processing department during the period, the equivalent units of production for conversion cost would be:

A) 12,500 units
B) 10,500 units
C) 13,500 units
D) 13,000 units

To calculate the equivalent units of production for conversion costs, we need to add the equivalent units of production for beginning inventory, units started and completed during the period, and ending inventory.

Equivalent units of production for beginning inventory = 6,000 units x 75% = 4,500 units
Equivalent units of production for units started and completed during the period = 12,000 units
Equivalent units of production for ending inventory = 5,000 units x 60% = 3,000 units

Total equivalent units of production for conversion costs = 4,500 + 12,000 + 3,000 = 19,500 units

However, since the question is asking for equivalent units of production for conversion costs only, we need to subtract the equivalent units of production for units completed during the period based on their material costs. We are not given any information about material costs in the question, so we cannot make this adjustment. Therefore, the answer is B, 10,500 units.