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

Line Item Description	Amount
Inventory in process, June 1 (36% completed)	5,500 units
Completed units during June	56,500 units
Ending inventory (57% complete)	3,500 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.54,500 units

b.60,000 units

c.3,500 units

d.51,000 units