The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (35% completed) Completed units during June Ending inventory (63% complete) 5,500 units 56,300 units 3,700 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 Oa. 60,000 units Ob. 50,800 units Oc. 54,500 units Od. 3,700 units