The following production data were taken from the records of the Finishing Department for June: 4,000 units Inventory in process, June 1 (33% completed) Completed units during June Ending inventory (57% complete) 59,400 units 3,200 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. 62,600 units Ob. 1,824 units Oc. 55,400 units Od. 58,600 units