The Following Production Data Were Taken from the Records of the Finishing

Multiple Choice

The following production data were taken from the records of the Finishing Department for June: Determine 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) 7,000 units
B) 68,000 units
C) 72,000 units
D) 76,000 units