The following production data were taken from the records of the Finishing Department for June Inventory in process, June 1 (39% completed) 5,300 units Completed units during June 55,300 units Ending inventory (56% complete) 3,700 units The number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first in, first-cut method is used to cost inventories, is O. 50.000 unite Ob. 2,072 units Oc. 59.000 unite Od. 53.700 units