Marigold Industries began the year with 5,100 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 76,900 more hats, and it had completed 76,000 in total by year-end. Units in ending WIP Inventory were 70% complete overall. Marigold uses the FIFO method of process costing. Determine equivalent units for this processing department at year-end by completing Step 2 of the template