Department S had no work in process at the beginning of the period. It added 14,600 units of direct materials during the period at a cost of $102,200;10,950 units were completed during the period; and 3,650 units were 38% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $56,100 and factory overhead was $9,200. The total conversion costs for the period were $46,900 $65,300 $56,100 $9,200 Department S had no work in process at the beginning of the period. It added 14,600 units of direct materials during the period at a cost of $102,200;10,950 units were completed during the period; and 3,650 units were 20% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $59,100 and factory overhead was $9,200. The total cost of units completed during the period was $140,681 $168,817 $76,650 $132,056 The following production data were taken from the records of the finishing department for June: Determine the number of equivalent units of production in the June 30, finishing department inventory, assuming that the first-in, first-out method is used to cost inventories. The completion percentage of 25% applies to both direct materials and conversion costs. a. 504 units b. 630 units X c. 336 units d. 420 units