Department M had 2,600 units 58% completed in process at the beginning of June, 12,100 units completed during June, and 1,500 units 32% 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. 12,580 units Ob. 14,080 units Oc. 9,500 units d. 11,072 units