Department M had 2,700 units 55% completed in process at the beginning of June, 11,600 units completed during June, and 1,300 units 25% 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.13,225 units b.11,925 units c.8,900 units d.10,440 units