A firm that uses the FIFO to value inventory operates a process in which no losses are incurred. At the beginning of the period the opening work-in-progress was 2 500 units, which were 100 per cent complete in respect of materials, and 60 per cent complete in respect of labour and overheads. During the period, 6 500 units were completed. At the end of the period the closing work-in-progress was 1 500 units, which were 100 per cent complete in respect of materials, and 60 per cent complete in respect of conversion. Calculate the number of equivalent units completed in respect of labour and overheads