The following production data were taken from the records of the Finishing Department for June. Inventory in process, 6-1 ( 30% completed) Completed units during June Ending inventory (60% complete) 4,000 units 65,000 units 7,000 units Determine 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 68,000 units 70.400 units 66,200 units 4,200 units