The following production data were taken from the records of the finishing Department for June: The number of materials equivalent units of production in the lune Jo finishing Department inventory, assuming that the firse-in, first-out methad is used to cost invintories and materials were added at the beginning of the process, is a. 4,200 units b. 59,600 smit: c 49,600 inite a. 532000 units The following production data were taken from the records of the finishing Department for June: The number of materials equivalent units of production in the lune Jo finishing Department inventory, assuming that the firse-in, first-out methad is used to cost invintories and materials were added at the beginning of the process, is a. 4,200 units b. 59,600 smit: c 49,600 inite a. 532000 units