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% apples to both direct materials and conversion costs. a. 1.000 unita b. 300 units c. 575 units. d. 200 unsts