$4)$ At the start of June, the Polishing Department of John's Counters, Inc. had $15,000$ units in beginning inventory that were $100\%$ complete with respect to direct materials and conversion costs. During the month, it received $25,000$ units from the Machining Department. It started and completed $17,000$ units and transferred $32,000$ units to the Packaging Department. It had $8,000$ units in ending Work$-$in$-$Process Inventory. Direct materials are added at the beginning of the process. Units in beginning Work$-$in$-$Process Inventory were $50\%$ complete in respect to conversion costs. Units in ending Work$-$in$-$Process Inventory were $40\%$ complete with respect to conversion costs.

Prepare the production cost report for the Polishing Department for the equivalent units of production for the month of June. Use the FIFO method.