The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (40% completed) Completed units during June Ending inventory (55% complete) 4,700 units 59,300 units 2,800 units The number of materials equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process, is