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 4,800 units Equivalent units of production during June 5,330 units

Determine the number of equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out cost flow method is used. The completion percentage of 25% applies to both direct materials and conversion costs.

a. 560 units b. 448 units c. 672 units d. 840 units