Department M had 2,000 units 40% com pleted in process at the beginning of June, 12,000 units completed during June, and 1,200 units 25% completed at the end of June. What was the number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories? ? a. 11,500 units b. 10,000 units ??. 11,200 units d. 15,200 units