Use this information about the Finishing Department to answer the question that follows. The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (37% completed) Completed units during June Ending inventory (62% complete) 4,900 units 61,300 units 2,800 units All direct materials are added at the beginning of the process, and the first-in-first-out cost flow method is used. The materials equivalent units of production in the June 30 Finishing Department inventory are Oa. 2,800 units Ob. 64,100 units Oc. 56,400 units Od. 59,200 units