The following production data were taken from the records of the Fishing Department for Jone Inventory in process, June 1 (30% completed) Completed units during he Ending inventory (40% complete) 4,000 65,000 units 7,000 What is the total number of direct material equivalent units of production, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process? 68,000 units 76,000 units O 7,000 units O 72,000 units