Refer to the following information about the Finishing Department in the Davidson Factory for the month of June. Davidson Factory uses the FIFO method of inventory costing.

Beginning Work in Process inventory:Physical units5,000units% complete for materials70%% complete for labor and overhead25%Materials cost from May$7,350Labor and overhead cost from May$3,125Product started and completed:Physical units40,000unitsEnding Work in Process inventory:Physical units4,000units% complete for materials40%% complete for labor and overhead10%Manufacturing costs for June:Materials$96,975Labor and overhead$79,470

Compute equivalent units for direct materials, direct labor and overhead for June.

Need completed chart.