Equivalent Units CalculationsFIFO Method The following are selected operating data for Jack- son Companys Blending Department for November 2019. Painting and packaging operations are carried out subsequently in other departments.

Beginning inventory ........................................... 5,000 units, 70% complete

Started and completed ......................................... 62,000 units

Ending inventory.............................................. 3,000 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.