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

Line Item Description Amount

Inventory in process, June $1(39\%$ completed$)5,500$ units

Completed units during June $58,100$ units

Ending inventory $(65\%$ complete$)3,400$ 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$.2,210$ units

b$.52,600$ units

c$.56,000$ units

d$.61,500$ units