The following production data were taken from the records of the Finishing Department for June: Inventory in process, 6-1 (76% completed) 4, 814 units Completed units during June 62, 349 units Ending inventory (61% complete) 4, 150 units Determine the number of material equivalent units of production for the month of June in the Finishing Department, assuming that the first in, first out method is used to cost inventories and materials were added at the beginning of the process. Select the correct answer. 61, 685 units 62, 349 units 61, 222 units 4, 150 units