The following production data were takkn from the recards of the Finishing Department for June: 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 1. 65,500 inits b. 61,200 unis c. 57,100 units d. 4,100 units