Department M had 2,400 units 54% completed in process at the beginning of June, 11,800 units completed during June, and 800 units 27% completed at the end of June. The number of equivalent units production for conversion costs for June if the first-in, first-out method is used to cost inventories is a. 12,016 units Ob. 10,720 units Oc. 9.400 units O d. 12,816 units

production for conversion costs for June if the first-in, first-out method is used to cost inventories is a. 12,016 units b. 10,720 units c. 9,400 units d. 12,816 units