The following production data were taken from the records of the Finishing Department for June: 4,000 units 65,000 units Inventory in process. 6-1 ( 30% completed) Completed units during June Ending inventory (60% complete) 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 inventor a. 66,200 units b. 70.400 units 12. 4,000 .70 (200 200 units 4, d. 68,000 units