The finishing department had 6,300 incomplete units in its beginning work-in-process inventory which were 100% complete as to materials and 30% complete as to conversion costs. 17,600 units were received from the previous department. the ending work-in-process inventory consisted of 3,300 units which were 50% complete as to materials and 30% complete as to conversion costs. the finishing department uses first-in, first-out (fifo) process costing. what are the equivalent units of production for materials during the peri