The following production data were taken from the records of the finishing department for 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.

a$.645$ units

b$.430$ units

c$.344$ units

d$.516$ units