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

Inventory in process, June 1 (40% completed)	4,500	units
Completed units during June	57,800	units
Ending inventory (62% complete)	3,100	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.56,400 units

b.1,922 units

c.60,900 units

d.53,300 units