The following production data were taken from the records of the Finishing Department for June: Inventory in process, 6-1, 1/3 completed 440 units Transferred to finished goods during June 5,296 units Equivalent units of production during June 5,706 equivalent units Determine the number of equivalent units for conversion costs in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories. Select the correct answer. 139 440 557 5,296