The following production data were taken from the records of the Finishing Department for June: 4,000 units Inventory in process, June 1, 30% completed Completed units during June 65,000 units Ending inventory, 60% completed 7,000 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. 4,200 units Ob. 68,000 units Oc. 66,200 units Od. 70,400 units