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

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Accounting

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

Inventory in process, June 1 (39% completed) 5,800 units
Completed units during June 58,200 units
Ending inventory (64% complete) 2,500 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.1,600 units

b.54,900 units

c.60,700 units

d.52,400 units

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