The following production data were taken from the records of the Finishing Department for June:

Inventory in process, June 1 (30% completed) 4,000 units

Completed units during June 65,000 units

Ending inventory (60% complete) 7,000 units

What is the number of material 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?