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Department M had 2,800 units 56% completed in process at the beginning of June, 12,700 units completed during June, and 1,800 units 32% completed at
Department M had 2,800 units 56% completed in process at the beginning of June, 12,700 units completed during June, and 1,800 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.11,708 units
b.9,900 units
c.15,076 units
d.13,276 units
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