of the Finishing Department: The following production data were taken from the records Inventory in process, June 1 (30% complete) Completed units during June Ending inventory (60% complete) Determine the number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming FIFO is used. a 58,600 units b 57,000 units 4,000 58,000 3,000 6 c 62,600 units d 58,000 units See page 5 of the Chapter 20 Lecture Outline and the Chapter 20 in-class handout