3. Dairy Whip Products uses process costing. Its Blending Department is the second department in the production of Cool Whipper. The beginning inventory in the Blending Department consisted of 10,000 units that were 70% complete with respect to materials and 30% complete with respect to conversion costs. During the month, 60,000 units were transferred in from the previous department. The ending inventory consisted of 6,000 units that were 50% complete with respect to materials and 40% complete with respect to conversion costs. Calculate the equivalent units for transferred-in costs, materials, and conversion costs for the Blending Department for the month of March.