Use this information about the Finishing Department to answer the questions that follow. The following production data were taken from the records of the Finishing Depamnent for June: Inventory in process, June 1 (30% completed) 4'000 units Completed units during June 65'000 units 8,000 units Ending inventory (60% complete) What is the number of material equivalent units of production in the June 30, Finishing Department inventory, assuming that the rst-in, rst-out method is used to cost inventories and materials were added at the beginning of the process? O a. 76,000 units (9 b. 72,000 units O c. 7,000 units Q d. 8,000 units