Errors in Equivalent Unit Computation

Napco Refining Company processes gasoline. On June $1$ of the current year, $5,200$ units were $3/5$ completed in the Blending Department. During June, $41,600$ units entered the Blending Department from the Refining Department. During June, the units in process at the beginning of the month were completed. Of the $41,600$ units entering the department, all were completed except $6,200$ units that were $1/5$ completed. The equivalent units for conversion costs for June for the Blending Department were computed as follows:

Equivalent units of production in June:

To process units in inventory on June $1$: $5,200\backslash$times $3/53,120$

To process units started and completed in June : $41,6005,20036,400$

To process units in inventory on June $30$: $6,200\backslash$times $1/51,240$

Equivalent units of production $40,760$