The inspection department at Blossom Industries receives manufactured parts from its own production department and then meticulously checks every part before packaging it for sale. This month, the production department focused on automobile side mirrors. The inspection department began April with just 200 side mirrors in process. These beginning units were 70% of the way through the inspection process. During April, 3,180 more side mirrors were transferred-in from the production department. By month's end, 2,910 units had been fully inspected and packaged (packaging occurs when the units reach the 95% completion point in the inspection department). April's ending WIP Inventory units in the inspection department were 40% of the way through the inspection process. (a) Determine Blossom's equivalent units for transferred-in costs, DM, and conversion costs in April, assuming the company uses the FIFO method of process costing. Total equivalent units of work done Transferred-in DM Conversion Cost