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.
Definitions:
Partnership Agreement
A contract between business partners outlining the terms and conditions of their partnership, including responsibilities and profit sharing.
1976 RULPA
The Revised Uniform Limited Partnership Act of 1976, a set of laws adopted by various U.S. states to govern the formation, operation, and dissolution of limited partnerships.
1985 RULPA
The Revised Uniform Limited Partnership Act of 1985, a set of laws adopted by various states in the U.S. to govern the formation, operation, and dissolution of limited partnerships.
Uniform Partnership Act
A set of laws adopted by states in the United States to govern the formation, operation, and dissolution of partnerships.
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