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 (31% completed) Completed units during June Ending inventory (60% complete) 4,000 units 55,200 units 3,800 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? Oa. 59,000 units Ob. 51,200 units Oc. 3,800 units Od. 55,000 units