The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (31% completed) Completed units during June Ending inventory (58% complete) 5,100 units 57,900 units 3,500 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? Ca. 61,400 units Ob, 2,030 units c. 56,300 units d. 52,800 units