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. 570 units b. 684 uruts c. 456 units d. 855 units 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. 570 units b. 684 uruts c. 456 units d. 855 units