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

Inventory in process, June 1 (34% completed)	5,100	units
Completed units during June	59,600	units
Ending inventory (59% complete)	3,800	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.54,500 units

b.58,300 units

c.63,400 units

d.2,242 units