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 $4,900$ units

Equivalent units of production during June $5,310$ 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$.440$ units

b$.660$ units

c$.528$ units

d$.352$ units