The following production data were taken from the records of the Finishing Department for June: 
What is the number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories?
Definitions:
Oil Pressure Sending Unit
A sensor that measures the oil pressure in an engine, sending the data to a gauge or warning light on the dashboard.
Ground Circuit
An electrical circuit that provides a path for current to return to the earth, used for safety and to prevent undesired current paths.
BCM (Body Control Module)
An electronic control unit that manages various functions in a vehicle, such as lighting, windows, locks, alarms, and other body-related functions.
Incandescent Bulb
A bulb that produces light by passing an electric current through a filament, which heats and glows.
Q11: Everest Co. uses a plantwide factory overhead
Q12: At the end of April, Cavy Company
Q36: Variable costs are costs that remain constant
Q75: Bob's Biscuit Corporation budgeted $1,200,000 of factory
Q85: The source document for the data for
Q107: Which of the following is not an
Q111: At the end of the year, overhead
Q113: The cost of a manufactured product generally
Q125: Mocha Company manufactures a single product by
Q163: Only a single line, which represents the