The following production data were taken from the records of the finishing department for June: Line Item Description Amount Inventory in process, June 1, 25% completed 260 units Transferred to finished goods during June 5,100 units Equivalent units of production during June 5,525 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.588 units b.392 units c.735 units d.490 units