The following production data were taken from the records of the Finishing Department for June: 5,600 units Inventory in process, June 1 (39% completed) Completed units during June Ending inventory (61% complete) 64,800 units 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. 61,800 units b. 1,586 units c. 67,400 units d. 59,200 units