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

Inventory in process, June 1 (33% completed)	4,100 units
Completed units during June	61,500 units
Ending inventory (61% complete)	2,800 units

What is 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?

a.1,708 units

b.57,400 units

c.64,300 units

d.60,200 units