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 140 units 4,800 units Equivalent units of production during June 5,255 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. 392 units b. 735 units c. 588 units d. 490 units