What were the equivalent units for conversion costs th the Aeu for the month? A) 56,200 B) 58,400 C) 61,000 D) 62,000 Use the following to answer questions 27-29: Acton Corporation, which applies manufacturing overhead on the basis of machine- hours, has provided the following data for its most recent year of operations. Estimated manufacturing overhead.$137,750 Actual manufacturing overhead$136,000 Actual machine-hours 3,780 The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year 27. The predetermined overhead rate is closest to: A) $36.00 B) $36.41 C) S36.25 D) $36.95 28. The applied manufacturing overhead for the year is closest to: A) S137,025 B) $138,348 C) $136,987 D) $139,025 29. The overhead for the year was: A) $1,025 underapplied B) $1,348 underapplied C) $1,025 overapplied D) S1,348 overapplied 30. Which of the following items is NOT a benefit of a lean production system. A) A lean production system leads to better customer satisfaction. B) A lean production system reduces inventory costs. C) A lean production system leads to better production quality. D) A lean production system is easy and inexpensive to implement