Question 26 (3 points) Department A 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. 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 OA) 15,200 units OB) 11,200 units C) 11,500 units D) 10,000 units