The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (30% completed): 4,000 units Completed units during June: 65,000 units Ending inventory (60% complete): 7,000 units What is the total number of conversion equivalent units of production (Beginning WIP + Started & Completed + Ending WIP), assuming that the first-in, first-out method is used to cost inventories?

72,000 units

68,000 units

76,000 units

61,000 units