The following production data were taken from the records of the Finishing Department for June:
Line Item Description Amount
Inventory in process, June 1 (30% completed) 4,100 units
Completed units during June 58,400 units
Ending inventory (62% complete) 4,400 units
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, is