The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (40% completed) 4,500 units Completed units during June 57,100 units Ending inventory (60% complete) 2,600 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 a. 1,560 units Ob. 52,500 units Oc. 55,100 units Od. 59,700 units