Gallagher Factory uses the FIFO method of inventory costing. Refer to the following information about the Finishing Department in the Gallagher Factory for the month of June. Beginning Work in Process inventory: Physical 5,000 units units......... % complete for 70% materials............ % complete for labor and 25% overhead......... Materials cost from $7,350 May......... Labor and overhead cost from $3,125 May............... Product started and completed: Physical units....... Ending Work in Process inventory: 40,000 units Physical 4,000 units units........ % complete for 40% materials.......... % complete for labor and 10% overhead...................... Manufacturing costs for June: Materials... Labor and overhead... .$96,975 $79,470 Compute equivalent units for conversion costs for June.