Department M had 2,500 units 54% completed in process at the beginning of June, 12,100 units completed during June, and 900 units 33% 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? Oa. 12.397 units Ob. 9.600 units Oc. 11.297 units Od. 11.047 units