Which of the following costs incurred by a paper manufacturer would be included in the group of

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?

a$.11,500$ units

b$.11,200$ units

c$.15,200$ units

d$.10,000$ units