Use the following data from a company using a process costing system to answer the question(s) below. 
The FIFO process costing method is used by the company.
Equivalent units for conversion costs during the month totaled
Definitions:
Reinforcement
A principle in behavior theory in which a behavior is strengthened or made more likely to occur in the future by consequences that follow it.
Secondary Reinforcer
A stimulus that gains its reinforcing capability through its association with a primary reinforcer, such as money or praise.
Disequilibrium Principle
A concept in learning and education suggesting that learning occurs when an individual encounters cognitive conflict or disequilibrium, prompting adaptation and new learning to restore balance.
High-Frequency Behavior
Behavior that occurs at a high rate or with great frequency, often requiring intervention or modification in behavioral studies.
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