Use this information about the Finishing Department to answer the question that follows.

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

All direct materials are added at the beginning of the process, and the first$-$in$-$first$-$out cost flow

method is used.

The conversion equivalent units of production in the June $30$ Finishing Department inventory are

a$.62,600$ units

b$.58,100$ units

c$.2,790$ units

d$.67,600$ units