The following production data were taken from the records of the finishing Department for June Inventory in process, June 1, 25% completed Transferred to finished goods during June 100 units 4,500 units 5,015 units Equivalent units of production during 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% applies to both direct materials and conversion costs. Oa. (40 Ob. 810 Oc. 540 Od. 432