Current Attempt in Progress Your answer is incorrect. Whispering Industries began the year with 5,300 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 83,600 more hats, and it had completed 78,200 in total by year-end. Units in ending WIP Inventory were 70% complete overall. Whispering uses the FIFO method of process costing. Determine equivalent units for this processing department at year-end by completing Step 2 of the template