Department M had 2,700 units 55% completed in process at the beginning of June, 12,600 units completed during June, and 800 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? a. 11,371 units b. 9,900 units c. 12,856 units d. 13,656 units