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Department M had 2,200 units 54% completed in process at the beginning of June, 11,100 units completed during June, and 1,300 units 29% completed at

Department M had 2,200 units 54% completed in process at the beginning of June, 11,100 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.11,477 units

b.12,777 units

c.10,289 units

d.8,900 units

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