Department M had 2,400 units 55% completed in process at the beginning of June, 13,300 units completed during June, and 1,200 units 35% 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. 12,400 units b. 14,920 units c. 13,720 units d. 10,900 units