Department M had 2,500 units 54% completed in process at the beginning of June, 12,300 units completed during June, and 1,600 units 29% 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. 9,800 units Ob. 11,414 units Oc. 12,764 units Od. 14,364 units