The following production data were taken from the records of the finishing department for June: materials and conversion costs

The following production data were taken from the Inventory in process, June 1, 25% completed Transferred to finished goods during June Equivalent units of production during June records of the finishing department for June: 420 units 5,400 units 5,795 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.