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

Inventory in process, June 1, 25% completed	340	units
Transferred to finished goods during June	5,100	units
Equivalent units of production during June	5,495	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.720 units

b.576 units

c.480 units

d.384 units