Use this information about the Finishing Department to answer the question that follow.

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

Inventory in process, June 1 (32% completed)	4,000 units
Completed units during June	58,100 units
Ending inventory (55% complete)	3,700 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.61,800 units

b.57,800 units

c.3,700 units

d.54,100 units