The following production data were taken from the records of the Finishing Department for June:Inventory in process, 6-1 (30% completed) - 4,000 unitsCompleted units during June - 65,000 unitsEnding inventory (60% complete) - 7,000 unitsDetermine 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.a. 68,000 unitsb. 72,000 unitsc. 76,000 unitsd. 7,000 units