Refer to the following information about the Finishing Department in the Gallagher Factory for the month of June. Gallagher Factory uses the FIFO method of inventory costing. Beginning Work in Process inventory: Physical units.......... % complete for materials % complete for conversion costs Materials cost from May Conversion costs from May 5,000 units 70% 25% $7,350 $3,125 Product started: Physical units 44,000 units Ending Work in Process inventory: Physical units % complete for materials % complete for conversion costs 4,000 units 40% 10% Manufacturing costs for June: Materials Conversion costs $96,975 $79,470 Compute equivalent units for conversion costs for June