The following production data were taken from the records of the Finilhing Department for June: Determine the number of equivalent units of production in the fune 30 Finishing Department inventory, assuming that the first-in, first-out cost fow method is used. The completion percentage of 25% applies to both direct materisis and comversion costs. b. 6 bis tanis c. 316mins 4. 430 unit 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 firstin, first-out cost flow method is used. The completion percentage of 25% applie.s to both direct materials and conversion costs. a. 344 units b. 645 units c. 516 units d. 430 units