The following production data were taken from the records of the finishing department for June:Line Item Description AmountInventory in process, June $1,25\%$ completed $100$ unitsTransferred to finished goods during June $4,600$ unitsEquivalent units of production during June $5,045$ unitsDetermine 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$.470$ unitsb. $376$ unitsc. $564$ unitsd. $705$ units