The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (39% completed) 5,600 units Completed units during June 62,600 units Ending inventory (55% complete) 4,100 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 Oa. 66,700 units Ob. 61,100 units Oc. 4,100 units Od. 57,000 units