Department M had 2,200 units 57% completed in process at the beginning of June, 13,600 units completed during June, and 1,300 units 31% 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. 14,003 units b. 12,749 units c. 15,303 units d. 11,400 units