The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (38% completed) 4,700 units 60,100 units Completed units during June Ending inventory (57 % complete) 3,200 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. 55,400 units b. 58,600 units Oc. 63,300 units Od. 3,200 units