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

Inventory in process, June 1 (30% completed)	4,000 units
Completed units during June	65,000 units
Ending inventory (60% complete)	7,000 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.70,400 units

b.4,200 units

c.68,000 units the answer was not C

d.66,200 units