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

Inventory in process, June 1 (37% completed)	5,600	units
Completed units during June	61,700	units
Ending inventory (57% complete)	3,700	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.56,100 units

b.65,400 units

c.2,109 units

d.59,800 units