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

Line Item Description Amount

Inventory in process, June $1(35\%$ completed$)4,600$ units

Completed units during June $57,200$ units

Ending inventory $(55\%$ complete$)4,300$ 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$.2,365$ units

b$.61,500$ units

c$.56,900$ units

d$.52,600$ units