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. 61,900 units b. 54,900 units c. 57,900 units d. 1,740 units