Question: Department M had 3,000 units 58% completed in process at the beginning of June, 12,400 units completed during June, and 1,500 units 26% completed at

Department M had 3,000 units 58% completed in process at the beginning of June, 12,400 units completed during June, and 1,500 units 26% 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.9,400 units

b.12,790 units

c.14,290 units

d.11,050 units

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