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

Equivalent units of production during June

$51,500$ units

$5,000$ units

$5,200$ 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$.575$ units

b$.1,000$ units

c$.300$ units

d$.200$ units