Department M had 2,300 units 52% completed in process at the beginning of June, 13,600 units completed during June, and 800 units 26% 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.12,612 units

b.13,808 units

c.11,300 units

d.14,608 units