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

Inventory in process, June 1 (39% completed)	5,800	units
Completed units during June	58,200	units
Ending inventory (64% complete)	2,500	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.1,600 units

b.54,900 units

c.60,700 units

d.52,400 units