12 (Appendix 6A) Winder Company uses the FIFO method in its process costing system. Department One is the first stage of the company's production process. The following information pertains to conversion costs for April for Department One: Units Work in process, beginning (40% complete) 40,000 Started in April 320,000 Completed in April and transferred to Dept. Two 340,000 Work in process, ending (60% complete) 20,000 What are the equivalent units of production for conversion costs? 15 18 Sawyer Manufacturing Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. Last year, the company worked 57,000 actual direct labour hours and used 40,000 machine hours. The company had estimated that it would work 55,000 direct labour hours using 44,000 machine hours during the year and incur $330,000 of manufacturing overhead cost. What was the company's manufacturing overhead applied for the year