Department M had 2,300 units 60% completed in process at the beginning of June, 12,300 units completed during June, and 1,700 units 30% 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. 11,430 units b. 14,510 units c. 12,810 units d. 10,000 units