Equivalent Units Calculations$-$FIFO Method

The following are selected operating data for Jackson Company's Blending Department for November. Painting and packaging operations are carried out subsequently in other departments.

$\backslash$table$[[$Beginning inventory,$2,500$ units, $70\%$ complete$],[$Started and completed,$31,000$ units$],[$Ending inventory,$1,500$ units, $40\%$ complete$]]$

Calculate the equivalent units finished for the month of November using the FIFO method, assuming that the materials are added at the beginning of the process and conversion costs are incurred evenly throughout.

$\backslash$table$[[\backslash$table$[[$Where do the$],[$units come from?$]],$Where do the units go$?,$Equivalent Units$],[\backslash$table$[[\%$ in$],[$November$?]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[\%$ Work$],[$November$?]],\backslash$table$[[$Conversion$],[$Costs$]]],[$Complete$/$Transferred$,,,,],[$Beginning Inventory,Beginning Inventory,$\%,,\%,],[$Started$,$Started and completed,$\%,,\%,?$