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

Inventory in process, June 1 (38% completed)	4,100	units
Completed units during June	55,500	units
Ending inventory (65% complete)	3,300	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

a. 51,400 units

b. 3,300 units

c. 54,700 units

d. 58,800 units