The following production data were taken from the records of the Finishing Department for June: 5,900 Inventory in process, June 1 (30% completed) units 59,400 Completed units during June units 3,700 Ending inventory (62% complete) 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. 57,200 units b. 63,100 units Oc. 3,700 units Od. 53,500 units