Errors in Equivalent Unit Computation

Napco Refining Company processes gasoline. On June $1$ of the current year, $6,700$ units were $3/5$ completed in the Blending Department. During June, $53,600$ 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 $53,600$ units entering the department,

all were completed except $8,700$ units that were $\frac{1}{5}$ 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 $1$:$6,700\frac{3}{5}$

To process units started and completed in June : $53,600-6,700$

To process units in inventory on June $30$:$8,700\frac{1}{5}$

Equivalent units of production

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