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Department M had 2,000 units 40% completed in process at the beginning of June, 12,000 units completed during June, and 1, 200 units 25% 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? 11,500 units 10,000 units 15,200 units 11, 200 units