The following production data were taken from the records of the Finishing Department for June: Inventory in process, 6-1 ( 68% completed) 4,907 units Completed units during June 63,056 units Ending inventory (60% complete) 2,659 units Determine the number of material equivalent units of production for the month of June in the Finishing Department, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process.