Department Mhad 3,000 units 51% completed in process at the beginning of June, 13,600 units completed during June, and 1,300 units 28% 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 Ob 10.600 units OC 13,964 units Od 15,264 units