[Solved] The following production data were taken from the records of the Finishing Department for June: Determine 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. A) 68,000 units B) 70,400 units C) 66,200 units D) 4,200 units Proper Objective: An aim or goal that is suitable and appropriately targeted for a specific task or endeavor. Optical Microscopes: Instruments that use visible light and a system of lenses to magnify small objects, allowing for the observation of details not visible to the naked eye. Physicians' Office Laboratories: Labs located within a physician's office where various tests are performed on clinical specimens to obtain information about the health of a patient. Objectives: The set of magnifying lenses contained in the nosepiece of a compound microscope.