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Department M had 2,200 units 59% completed in process at the beginning of June, 13,000 units completed during June, and 1,300 units 31% 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. 10,800 units b. 13,403 units c. 12,105 units d. 14,703 units