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The following production data were taken from the records of the finishing department for June:

Inventory in process, June 1, 25% completed	120 units
Transferred to finished goods during June	5,000 units
Equivalent units of production during June	5,540 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.