Department M had 2,400 units 51% completed in process at the beginning of June, 11,000 units completed during June, and 1,100 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.11,330 units

b.12,430 units

c.8,600 units

d.10,106 units

Department S had 600 units 74% completed in process at the beginning of the period, 8,900 units completed during the period, and 900 units 40% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost.

a.9,716

b.8,300

c.8,456

d.8,816