The following production data were taken from the records of the Finishing Department for June Inventory in process, June 1 (30% completed) Completed units during June Ending inventory (60% complete) 4,000 units 65,000 units 7,000 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? x a. 68,000 units b. 72,000 units c. 7,000 units d. 76,000 units F Check thy Work Incorrect