The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (39% completed) Completed units during June Ending inventory (60% complete) 4,200 units 64,400 units 2,600 units What is the number of material 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? Oa. 67,000 units Ob. 60,200 units Oc. 2,600 units Od. 62,800 units