What is the FIFO equivalent unit calculation for material, labor, and overhead if material is added in processing at the beginning of operations and 12,800 units were started in production? Beginning inventory consisted of 2,600 units, one-fourth complete for labor and overhead, and ending inventory consisted of 1,500 units, threefourths complete for labor and overhead. Inspection is at the two-thirds stage of production, and 600 units were found to be lost.