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 (37% completed) 4,400 units Completed units during June 61,200 units Ending inventory (62% 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? ca. 60,500 units b. 64,900 units c. 3,700 units d. 56,800 units