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The following production data were taken from the records of the Finishing Department for June:

Inventory in process, June 1 (40% completed)	5,900	units
Completed units during June	62,000	units
Ending inventory (56% complete)	4,100	units

The number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories, is

a.56,100 units

b.66,100 units

c.2,296 units

d.60,200 units