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 number of conversion equivalent units of production of the Finishing Department ?

Group of answer choices

68,000 units

70,400 units

66,200 units

4,200 units