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

Inventory in process, June 1 (31% completed)	6,000	units
Completed units during June	58,900	units
Ending inventory (62% complete)	2,500	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.61,400 units

b.52,900 units

c.55,400 units

d.2,500 units