The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (33% completed) 4,400 units Completed units during June 61,200 units Ending inventory (58% complete) 2,900 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 Oa. 1,682 units Ob. 56,800 units Oc. 59,700 units Od. 64,100 units Previous Next >