Deportment M had 2,500 units 59% completed in process at the beginning of June, 12,000 units completed during June, and 1,300 wnits 30% completed at the end of June. The number of equivalent units of production for conversion costs for Jane if the first-in, first-out method is used to cost inventarfes is a. 9,500 units b. 12,y0 units c. 13,900 units d. 10.915 units The following production dota were taken from the records of the Finishing Department for June: The number of materials equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process, is a. 54,100 units b. 58,100 unats c. 50,900 units d. 3,200 units The following production data were taken from the records of the Finishing Department for June: The number of materials equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process, is a. 68.000 units b. 76.000 units c. 72.000 units d. 7,000 units