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Department M had 2,500 units 56% completed in process at the beginning of June, 13,400...

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Accounting

Department M had 2,500 units 56% completed in process at the beginning of June, 13,400 units completed during June, and 1,000 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.10,900 units
b.12,310 units
c.14,710 units
d.13,710 units
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