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:
Fair Die
A die that has an equal chance of landing on any of its faces.
Probability
A gauge of the probability that an event will occur, expressed numerically between 0 and 1.
Manufacturing Process
The series of operations or stages involved in the production of goods, often involving the assembly or transformation of raw materials.
Probability
Probability is the measure of the likelihood that an event will occur, quantified as a number between 0 and 1.
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