Content Area Department M had 2,800 units 58% completed in process at the beginning of June, 13,800 units completed during June, and 1,300 units 29% completed at the end of June. The number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories is a. 14,177 units b. 15,477 units c. 11,000 units d. 12,553 units