Hey I need assistance in understanding how to break this down to get the answer?

The following production data were taken from the records of the Finishing Department for June:

Inventory in process, June 1 (32% completed) 5,700 units

Completed units during June 62,500 units

Ending inventory (62% complete) 4,500 units

The number of materials equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process, is