Department M had 2,600 units 56% completed in process at the beginning of June, 11,500 units completed during June, and 1,300 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.10,421 units

b.13,177 units

c.11,877 units

d.8,900 units