The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (35% completed) Completed units during June Ending inventory (59% complete) 4,700 units 63,200 units 2,800 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. 66,000 units Xb. 58,500 units c. 1,652 units d. 61,300 units