Kelly Sportswear manufactures a specialty line of T-shirts. The company uses a job order costing system During March, the following costs were incurred on Job 1052: Direct materials $13,700 Direct labour $4,800 Manufacturing overhead was applied at the rate of $25 per machine hour, and Job 1052 required 800 machine hours. In addition, selling and shipping costs of $7,000 were incurred. Job 1052 consisted of 7,000 shirts and was completed on March 24. The total cost of job 1052 transferred from Work in Process to Finished Goods on March 24 is: 2 (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? 5 .8