Department M had 2,100 units 53% completed in process at the beginning of June, 14,000 units completed during June, and 800 units 27% 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.14,216 units

b.13,103 units

c.11,900 units

d.15,016 units