The following production data were taken from the records of the Finishing Department for June:

Inventory in process, June 1 (33% completed)	5,400	units
Completed units during June	62,100	units
Ending inventory (57% complete)	3,000	units

What is 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?

a.65,100 units

b.56,700 units

c.59,700 units

d.1,710 units