Department M had 3,000 units 54% completed in process at the beginning of June, 13,800 units completed during June, and 900 units 26% 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.12,414 units

b.10,800 units

c.14,934 units

d.14,034 units