The following production data were taken from the records of the Finishing Department for June Inventory in process, June 1 (38% completed) 4,300 units Completed units during June 63,700 units Ending inventory (61% complete) 3,600 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 O. 67.300 units Ob. 59.400 units Oc. 63.000 units Od 3.600 units +