Department M Had 2,000 Units 40% Completed in Process at the Beginning

Multiple Choice

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