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

Inventory in process, June 1 (31% completed)	4,500	units
Completed units during June	64,900	units
Ending inventory (61% complete)	3,900	units

The number of materials 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, is

a.3,900 units

b.68,800 units

c.60,400 units

d.64,300 units