Department M had 2,300 units 51% completed in process at the beginning of June, 12,900 units completed during June, and 1,400 units 34% 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?

a.12,203 units

b.10,600 units

c.13,376 units

d.14,776 units