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.

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