Department M had 2,000 units 60% completed in process at the beginning of June, 13,600 units completed during June, and 1,100 units 27% 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. 12,697 units Ob. 11,600 units Oc. 14,997 units Od. 13,897 units