Errors in Equivalent Unit Computation

Napco Refining Company processes gasoline. On June $1$ of the current year, $6,600$ units were $3/5$ completed in the Blending Department. During June, $59,400$ 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 $59,400$ units entering the department,

all were completed except $7,900$ 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:

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