The following production data were taken from the records of the Finishing Department for June:

Inventory in process, June 1 (39% completed)	4,100	units
Completed units during June	64,700	units
Ending inventory (63% complete)	3,500	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.64,100 units

b.3,500 units

c.60,600 units

d.68,200 units