Winder Company Uses the FIFO Method in Its Process Costing

Multiple Choice

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:
$$\begin{array} { | l | l | } \hline \text { Units } & \\\hline \begin{array} { l } \text { Work in process, beginning (40\% } \\\text { complete) }\end{array} & 40,000 \\\hline \text { Started in April } & 320,000 \\\hline \begin{array} { l } \text { Completed in April and transferred to } \\\text { Department Two }\end{array} & 340,000 \\\hline \text { Work in process, ending (60\% complete) } & 20,000 \\\hline\end{array}$$
What are the equivalent units of production for conversion costs?

A) 320,000 units.
B) 336,000 units.
C) 352,000 units.
D) 360,000 units.