No need to show work, I will upvote correct answer

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 (35% completed) Completed units during June Ending inventory (55% complete) 5,500 units 60,200 units 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? a. 54,700 units b. 63,900 units C. 58,400 units d. 3,700 units