18. (8 points) O'Leary Company manufactures Tater Tots in a two-stage production cycle Manufacturing and Packaging. When Manufacturing is complete all units are immediately transferred to the Packaging Department. The Packaging Department adds direct materials when the packaging process is 90% complete and conversion costs are added evenly throughout. For the current period, conversion costs for the Packaging Department were 65% complete as to the 5,000 units in the beginning work-in-process inventory and 30% complete as to the 7,000 units in the ending work-in-process inventory. 20,000 units were completed and transferred out of the Manufacturing Department during the current period. a. Calculate the Packaging Department's equivalent units for transferred-in costs, direct materials and conversion costs (respectively) using the FIFO method of process costing.