The following production data were taken from the records of the finishing department for June: 360 units Inventory in process, June 1, 25% completed Transferred to finished goods during June Equivalent units of production during June 5,100 units 5,560 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. 550 units Ob. 440 units c. 660 units Od. 825 units