Department M had 2,000 units 40% completed 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? Oa. 11,500 units Ob. 15,200 units Oc. 10,000 units Od 11.200 units