The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (30% completed) 5,200 units Completed units during June 60,700 units Ending inventory (55% complete) 4,400 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. a. 55,500 units Ob. 59,900 units Oc. 4,400 units Od. 6 65,100 units