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 160 units 4,900 units 5,280 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. O a 420 units Ob. 630 units O c. 336 units O d. 504 units