The following production data were taken from the records of the Finishing Department for June Inventory in process, June 1 (35% completed) 4,000 units Completed units during June 58,900 units Ending Inventory (62% complete) 3,300 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 O . 2,046 units b. 54,900 units c. 58,200 units d. 62,200 units