The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (36% completed) 5,600 units Completed units during June 56,700 units Ending Inventory (60% complete) 3,100 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 Ca. 54,200 units b. 59,800 units c. 51,100 units d. 3,100 units