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

Inventory in process, June 1 (39% completed)	5,800	units
Completed units during June.	58,900	units
Ending inventory (60% complete)	4,100	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. 53,100 units

b. 57,200 units

c. 63,000 units

d. 4,100 units