At the beginning of June, department R had in process 2,000 40% completed units. During the month of June, 12,000 units were completed.

At the beginning of June, department R had in process 2,000 40% completed units. During the month of June, 12,000 units were completed. At the end of June, 1,200 units were left in process, 25% completed. When using the FIFO inventory system, what is the number of equivalent units to value the inventory?