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

Inventory in process, 6-1 (30% completed ) 4,000 units

Completed units during June 58,000 units

Ending inventory (60% completed) 3,000 units

Determine the number of material equivalent units of production in the June 30 Finishing Department inventory, assuming that the firstin, first-out method is used to cost inventories and materials were added at the beginning of the process

a. 57,000 units

b. 62,600 units

c. 58,600 units

d. 57,600 units

e. None of the above

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