Use this information about the Finishing Department to answer the question that follow. The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (40% completed) Completed units during June Ending inventory (57% complete) 5,000 units 56,300 units 4,100 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? a. 55,400 units b. 60,400 units c. 2.337 units d. 51,300 units