The following production data were taken from the records of the Finishing Department for June:

Inventory in process, June 1, 25% completed 480 units

Transferred to finished goods during June 4,800 units

Equivalent units of production during June 5,170 units

Determine the number of equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out cost flow method is used. The completion percentage of 25% applies to both direct materials and conversion costs

. a. 588 units b. 490 units c. 735 units d. 392 units