the following production data were taken from the records of the finishing department for june: inventory in process, june 1 (31% completed) 4,000 units completed units during june 55,200 units ending inventory (60% complete) 3,800 units what is the number of material 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?