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

Inventory in process, June 1, 25% completed	260	units
Transferred to finished goods during June	5,100	units
Equivalent units of production during June	5,445	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.328 units

b.410 units

c.492 units

d.615 units