I'm really struggling with the question, can someone please show me how to incorporate both the 20% and the 70% completed units into the calculations?

Wildhorse Industries began the year with 4,700 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 83,900 more hats, and it had completed 74,500 in total by year-end. Units in ending WIP Inventory were 70\% complete overall. Wildhorse uses the FIFO method of process costing. Determine equivalent units for this processing department at year-end by completing Step 2 of the template