Department M had 2,300 units 58% completed in process at the beginning of June, 13,300 units completed during June, and 1,300 units 30% 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? Oa. 14,990 units Ob. 11,000 units Oc. 13,690 units Od. 12,356 units