The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (30% completed) 4,200 units Completed units during June 64,500 units Ending inventory (61% complete) 2,700 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 a. 67,200 units b. 60,300 units c. 63,000 units d. 2,700 units