Department M had 2,800 units 51% completed in process at the beginning of June, 11,100 units completed during June, and 1,500 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? a. 13,020 units Ob. 8,300 units O c. 11,520 units O d. 10,092 units