The number of materials equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process? 

The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (35% completed) Completed units during June Ending inventory (65% complete) 5,000 units 61,400 units 3,600 units