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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 (38% completed) 4,600 units Completed units during June 59,800 units Ending inventory (62% complete) 4,300 units What is the number of material equivalent units of production in the June 30, Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process? a. 55,200 units Xb. 64,100 units c. 4,300 units d. 59,500 units