Anhalt Industries began the year with 5,000 stocking hats in WIP Inventory, 20% complete overall. Both conversion costs and DM resources are added to hats evenly throughout the process. Throughout the year, the company started 80,000 more hats, and it had completed 77.000 in total by year-end. Units in ending WIP Inventory were 70% complete overall. Anhalt uses the weighted-average method of process costing. Determine equivalent units for this processing department at year-end by completing Step 2 of the template