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

Line Item Description Amount

Inventory in process, June $1,25\%$ completed $180$ units

Transferred to finished goods during June $5,400$ units

Equivalent units of production during June $5,945$ 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$.708$ units

b$.590$ units

c$.885$ units

d$.472$ units