18. (8 points) Woolens Corp. manufactures bolts of wool cloth. The wool cloth is cut and manufactured in the Manufacturing Department. When manufacturing is complete, the bolts of cloth are then transferred to the Inspection Department. In the Inspection Department the bolts of wool cloth pass through various quality control tests. Direct materials for inspecting the wool cloth are added when the inspection process is 90% complete; conversion costs are added evenly throughout. For the current period the Manufacturing Department transferred 25,000 units to the Inspection Department. Beginning work in process in the Inspection Department included 4,000 units that were 70% complete as to conversion. Ending inventory totaled 9,000 units that were 20% complete as to conversion. a. Calculate the Inspection Department's equivalent units for transferred-in, direct materials and conversion costs (respectively) using the FIFO method of process costing