Department M had 2,800 units 51% completed in process at the beginning of June, 13,100 units completed during June, and 1,500 units 34% 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 Oa. 15,110 units Ob. 12,182 units Oc. 13,610 units Od. 10,300 units