The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (36% completed) 5,000 units Completed units during June 56,400 units Ending inventory (57% complete) 4,300 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.55,700 units b.4,300 units c.60,700 units d.51,400 units