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?
 

The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (32% completed) 5,100 units 55,000 Completed units during June units 3,700 Ending Inventory (56% complete) units