Department M had 3,000 units 58% completed in process at the beginning of June, 11,500 units completed during June, and 1,200 units 29% 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. 8,500 units b. 11,848 units c. 10,108 units d. 13,048 units