Grib Corporation uses a predetermined overhead rate based on direct labor cost to apply manufacturing overhead to jobs. The predetermined overhead rates for the year are 200% of direct labor cost for Department A and 50% of direct labor cost for Department B. Job 436, started and completed during the year, was charged with the following costs: Direct materials Direct labor Manufacturing overhead The total manufacturing cost assigned to Job 436 was: Dept. A $50,000 ? $80,000 Dept. B $10,000 $60,000 ? At the beginning of the year, manufacturing overhead for the year was estimated to be $670,700. At the end of the year, actual direct labor-hours for the year were 36,200 hours, the actual manufacturing overhead for the year was $665,700, and manufacturing overhead for the year was overapplied by $22,100. If the predetermined overhead rate is based on direct labor-hours, then the estimated direct labor-hours at the beginning of the year used in the predetermined overhead rate must have been: Domingo Corporation uses the weighted average method in its process costing system. This month. the beginning inventory in the first processing department consisted of 400 units. The costs and percentage completion of these units in beginning inventory were: Percent Cost Complete Materials costs $5,500 50% Conversion costs $1,700 20% A total of 6,800 units were started and 6,100 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month Cost Materials costs $158,700 Conversion costs $120,400 The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs How many units are in ending work in process inventory in the first processing department at the end of the month