Department M had 2,700 units 53% completed in process at the beginning of June, 13,000 units completed during June, and 1,100 units 27% completed at the end of June. The number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories is a. 11,866 units b. 14,397 units c. 10,300 units x d. 13,297 units