Department M had 2,300 units 56% completed in process at the beginning of June, 12,600 units completed during June, and 1,800 units 32% 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.10,300 units

b.14,976 units

c.11,888 units

d.13,176 units