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Department M had 2,800 units 57% completed in process at the beginning of June, 12,200 units completed during June, and 1,600 units 35% completed at
Department M had 2,800 units 57% completed in process at the beginning of June, 12,200 units completed during June, and 1,600 units 35% 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. 14,360 units
b. 12,760 units
c. 9,400 units
d. 11,164 units
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