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	4,600 units
Equivalent units of production during June	5,095 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.432 units

b.540 units

c.648 units

d.810 units