The Finishing Department of Finney Manufacturing has the following production data for July. 1. Completed 500 units of work in process that were 40% complete on July 1. 2. Started and finished 3,000 units. 3. Started 1,500 units that are 40% completed at July 31. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. INSTRUCTIONS: Compute the units of production for materials and the equivalent units of production for conversion costs for the month of July.