The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (38% completed) Completed units during June Ending inventory (57% complete) 6,000 units 58,700 units 3,100 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. 1,767 units Ob. 55,800 units Oc. 61,800 units Od. 52,700 units