HC uses process costing. at the beginning of june, there were 1100 units in process, 70% complete with respect to materials and 60% complete with respect to conversion costs. during june, 24000 units were started and 23600 units were completed. the units ending WIP inventory were 90% complete with respect to material and 30% complete with respect to conversion costs. How many equivalent units will be used in calculating the cost per unit for materials during june.