The following production data were taken from the records of the Finishing Department for June: inventory in process, 6-1 (30% completed) 4,000 units completed units during june 71,000 units ending inventory (60% complete) 7,000 units Determine the number of material equivalent units of production in the June 30 Finishing Department inventory, assuming that the firstin, first-out method is used to cost inventories and materials were added at the beginning of the process