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 (33% completed) 5,400 units Completed units during June 64,200 units Ending inventory (61% complete) 3,700 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.58,800 units b.2,257 units c.67,900 units d.62,500 units