Use This Information About the Finishing Department to Answer the Questions

Multiple Choice

Use this information about the Finishing Department to answer the questions that follow.
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The following production data were taken from the records of the Finishing Department for June:
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-What is 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