Sirmons Corporation bases its predetermined overhead rate on the estimated labor-hours for the upcoming year. At the beginning of the most recently completed year, the Corporation estimated the labor-hours for the upcoming year at 70,000 labor hours. The estimated variable manufacturing overhead was $9.93 per labor-hour and the estimated total fixed manufacturing overhead was $1.649,200. The actual labor-hours for the year turned out to be 74,000 labor-hours. The predetermined overhead rate for the recently completed year was closest to O 3349 O9.93 O 23.56 O none of the abover 33 59 Fabian Corporation uses the weighted average method in its process costing system. The Assembly Department started the month with 9.000 units in its beginning work in process inventory that were 70% complete with respect to conversion costs. An additional 90,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. During thes month 87,000 units were completed in the Assembly Department and transferred to the next processing department. There were 12.000 units in the ending work in process inventory of the Assembly Department that were 20% complete with respect to conversion costs What were the equivalent units for.conversion.costs in the Assembly Department for the month 83100 87000 09400 Onone of the above 55C