In the month of June, a department had 19600 units in beginning work in process that were 65% complete. During June, 90200 units were transferred into production from another department. At the end of June there were 9500 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for conversion costs for June wer