The following are selected operating data for Jack- son Company's Blending Department for November 2019. Painting and packaging operations are carried out subsequently in other departments.

Calculate the equivalent units finished for the month of November using the FIFO method, assuming that the materials are added at the beginning of the process and conversion costs are incurred evenly throughout.

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Beginning inventory Started and completed. Ending inventory... 5,000 units, 70% complete 62,000 units 3,000 units, 40% complete