Department M had 2,700 units 51% completed in process at the beginning of June, 11,700 units completed during June, and 1,000 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. 13,020 units Ob. 12,020 units Oc. 10,643 units Od. 9,000 units