1. Department M had 2,600 units 51% completed in process at the beginning of June, 11,600 units completed during June, and 1,400 units 28% 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.9,000 units

   b.13,392 units

   c.10,666 units

   d.11,992 units