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 costine Beginning Work in P Process inventory Physical units 5.000 units compete for materials 70% X complete for conversion costs 25% Materials cost from May 57.350 Conversion costs from May $3.125 Product started Physical units 44,000 vs Ending Work in Process inventory Physical units 4,000 units complete for materials complete for conversion costs 10% Manufacturing costs for fine Material 596,975 Conversion costs $79.470 40% Comoute uivalent units for direct materials for lune