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

Inventory in process, June 1 (38% completed)	5,000 units
Completed units during June	61,600 units
Ending inventory (65% complete)	4,400 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. 66,000

B. 61,000

C. 2,860

D. 56,600