Department M had 2,700 units 53% completed in process at the beginning of June, 12,000 units completed during June, and 1,000 units 33% 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.13,330 units

b.12,330 units

c.9,300 units

d.10,899 units