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

Line Item Description Amount

Inventory in process, June $1(35\%$ completed$)5,100$ units

Completed units during June $56,600$ units

Ending inventory $(59\%$ complete$)4,500$ 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$.51,500$ units

b$.4,500$ units

c$.61,100$ units

d$.56,000$ units