The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (30% completed) Completed units during Junde Ending inventory (60% complete) 4,000 units 65,000 units 7,000 units What is the number of material 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 the process? Select one: a. 7,000 units 0 b, 68,000 units C. 72,000 units Od. 76,000 units . for the month of April. Direct 8 vered materials are added at the beginni t100 process. The company uses the FIFO method The following unit data were assembled for the assembly process of the Super Co ing of the process. Conversion costs are added uniformly over the production Units F10 F8 8 9 0