As of June 1, Carol and Sharon Company had 2000 units that were 100\% complete with respect to Direct Materials (DM) and 80% complete with respect to Conversion Costs (CC). During the month of June, Carol and Sharon started 9800 units and a total of 11300 units were completed and removed from Work-in-Progress (WIP) Inventory. On June 30, the company had 500 units remaining in inventory that were 100% complete with respect to Direct Materials and 40% complete with respect to Conversion Costs. Determine the total equivalent units of Conversion Costs for the month of June if the company follows the First-In, First-Out (FIFO) method. 9400 units 10400 units 9900 units 9800 units