Errors in Equivalent Unit Computation Napco Refining Company processes gasoline. On June 1 of the current year, 4,700 units were 3/5 completed in the Blending Department. During June, 42,300 units entered the Blending Department from the Refining Department. During June, the units in process at the beginning of the month were completed. Of the 42,300 units entering the department, all were completed except 5,600 units that were 1/5 completed. The equivalent units for conversion costs for June for the Blending Department were computed as follows: Equivalent units of production in June To process units in inventory on June 1: 4,700 x 3/5 To process units started and completed in June 42,300 4,700 To process units in inventory on June 30: 5,600 x 1/5 Equivalent units of production 2,820 37,600 1,120 41,540 Enter the correct amounts in the computation of equivalent units for conversion costs for the Blending Department for June. To process units in inventory on June 1 To process units started and completed in June To process units in inventory on June 30 Equivalent units of production 2,560 X