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 iventory(60% complete) 7,000 units

Determine the number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming 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