The following production data were taken from the records of the Finishing Department for June: Inventory in process, 6-1 ( 30% completed) 4,000 units Completed units during June 71,000 units Ending inventory (60% complete) 7,000 units Determine 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) 74,000 units
B) 72,400 units
C) 71,200 units
D) 4,200 units


A

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