The following production data were taken from the records of the Finishing Department forJune: Inventory in process, June 1 (39% completed) 5,400 units Completed units during June 62,000 units Ending inventory (56% complete) 3,100 units The number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, rstout method is used to cost inventories, is O a. 56,600 units 0 b. 59,700 units 0 c. 1,736u11it5 0 d. 65,100 units