M$3-7($Algo$)$ Calculating Physical Units and Equivalent Units $($FIFO$)[$LO $3-4]$

Stone Company produces carrying cases for CDs$.$ It has compiled the following information for the month of June:

$\backslash$table$[[,,$Percent Complete$],[$Beginning work in process,Physical Units,for Conversion$],[$Ending work in process,$60,000,65\%$