Department M had 2,500 units 52% completed in process at the beginning of June, 11,500 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? a. 13,190 units Ob. 9,000 units c. 11,890 units Od. 10,590 units