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 (59% complete) 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? 5,100 units 63,600 units 3,400 units a. 61,900 units Ob. 58,500 units Oc. 2,006 units Od. 67,000 units Carolwood Company manufactures widgets and uses process costing. The status of the beginning and ending inventory is: Beginning inventory Ending inventory 30% of the manufacturing process is complete 55% of the manufacturing process is complete Direct materials are added to the manufacturing process in stages. None are added when production begins. Approximately half of the materials are added when the product is 25% complete. The other half is added when the product is 50% complete. What percentage complete are beginning inventory and ending inventory with respect to direct materials (DM) and conversion costs (CC)? Oa. beg. inventory: DM-50%, CC-3090 end. inventory: DM-10096, CC-55% end. inventory: DM-10096, CC-45% end. inventory: DM-5596, CC-55% end, inventory: DM-55%, CC-55% Ob, beg, inventory: DM-50%, CC-7096 c. beg. inventory: DM-3096, CC-30% od, beg, inventory: DM-50%, CC-3096