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

Inventory in process, June 1 (37% completed)	4,300	units
Completed units during June	60,600	units
Ending inventory (65% complete)	3,200	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.63,800 units

b.56,300 units

c.3,200 units

d.59,500 units