At the beginning of the current period, Adams Company estimated that annual manufacturing overhead costs would be $64,000. Fstimated annual operating activity bases are: difect lakof cost $54,400, direct labor hours 4,000 and machibe hours 8,000 . The actual manufacturing overtead cost for the year was $65,140 and the actual direct labor cost for the year was $51,840. Aetual direst labor boun totaled 3,935 and machine hours tocaled 7,900. Adums applies manufacturing overhead based on direct laber hours. Deternine the amount of manufacturing overhead applied. Type your answer- 10 t point. Bosch Cesmpany has the following production data for January: Beceinning Work is Process lnventory, 0 units Uaits completed and transferred out, 40,600 Units in ending Work in Process laventary, 13,656 that are 30% complete for conversion costs Materials are added only at the beginning of the process. Compute equivalent units of production for materials