Department M had 2,700 units 58% completed in process at the beginning of June, 11,500 units completed during June, and 900 units 28% 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.8,800 units b.10,186 units c.12,652 units d.11,752 units

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