Calculator The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1, 25% completed 1,500 units Transferred to finished goods during June 5,000 units Equivalent units of production during June 5,200 units Determine the number of equivalent units of production in the June 30, Finishing Department inventory, assuming that the first-in, first-out methoe inventories. The completion percentage of 25% applies to both direct materials and conversion costs a. 200 units b. 300 units C. 575 units d. 1,000 units