The following production data were taken from the records of the Finishing Department for June: 
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.
Definitions:
Product Complementarity
This refers to how products or services can enhance or complete the value of each other when used or consumed together.
Room Designs
The art and practice of planning and arranging spaces in buildings and homes, focusing on aesthetic and practical considerations to create functional and appealing interiors.
IKEA
A multinational company of Swedish origin, known for its affordable and ready-to-assemble furniture, home accessories, and modern design offerings.
Brand Personalities
The human-like attributes and traits associated with a brand, influencing how consumers perceive and relate to it.
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