The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (39% completed) Completed units during June Ending inventory (61% complete) 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? 4,000 units 62,100 units 3,700 units Oa. 2,257 units b. 58,100 units Oc. 61,800 units d. 65,800 units