The following production data were taken from the records of the finishing department for June: Inventory in process, June 1, 25% completed 140 units Transferred to finished goods during June 5,100 units Equivalent units of production during June 5,645 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. Oa. 696 units Ob. 464 units Oc. 870 units Od. 580 units