The following production data were taken from the records of the finishing department for June: Inventory in process, June 1, 25% completed Transferred to finished goods during June Equivalent units of production during June 320 units 5,200 units 5,630 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. Oa. 612 units Ob. 408 units c. 510 units Od. 765 units