The Finishing Department of Garr Company has the following information available for 2010: 
Assuming that Garr Company uses the FIFO process costing method, what are the equivalent units for conversion costs for 2010?
Definitions:
Comparative Price List
A comparative price list is a document or tool that lists the prices of similar products or services from different suppliers, allowing consumers or purchasers to compare costs easily.
Transportation System
Refers to the infrastructure, modes, and operations involved in the movement of goods and people from one location to another.
Adaptive Selling
A sales approach that involves customizing the sales method based on the nature of the customer or sales situation.
Suggestive Selling
A sales technique where the seller recommends additional products or services to the customer, often based on the customer's initial selection or inquiries.
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