Department M had 3,000 units 56% completed in process at the beginning of June, 11,900 units completed during June, and 1,000 units 30% 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?

Department M had 3,000 units 56% completed in process at the beginning of June, 11,900 units completed during June, and 1,000 units 30% 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? Oa. 10,520 units Ob. 12,200 units Oc. 8,900 units Od. 13,200 units