Department M had 2,700 units 53% completed in process at the beginning of June, 11,500 units completed during June, and 900 units 28% 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?

1. a.11,752 units
2. b.8,800 units
3. c.12,652 units
4. d.10,321 units