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

Inventory in process, June 1 (30% completed)	4,000 units
Completed units during June	65,000 units
Ending inventory (60% complete)	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 of the process?

a. 68,000 units

b. 76,000 units

c. 7,000 units

d. 72,000 units