(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? 352,000 units 336,000 units 320,000 units 360,000 units