Blossom 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 82,600 more hats, and it had completed 75,200 in total by year-end. Units in ending WIP Inventory were 70% complete overall. Blossom uses the FIFO method of process costing. Determine equivalent units for this processing department at year-end by completing Step 2 of the template. DM Conversion Costs Total equivalent units 83880 83880