Department M had 2,500 units 54% completed in process at the beginning of June, 11,100 units completed during June, and 800 units 25% 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 Oa. 12,100 units Ob. 11,300 units Oc. 9.950 units Od. 8,600 units