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 (30% completed) 4,000 units Completed units during June 65,000 units Ending inventory (60% complete) 7,000 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? OM 68.000 units b. 7000 units Oc76.000 units d. 72.000 units