The inspection department at Blue 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 $170$ side mirrors in process. These beginning units were $70\%$ of the way through the inspection process. During April, $2,910$ more side mirrors were transferred$-$in from the production department. By month's end, $2,490$ 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 Blue'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

eTransferred$-$in

eTextbook and Media

Attempts: $0$ of $2$ used $$

$($b$)$

Determine equivalent units for all three cost categories in part $($a$),$ assuming Blue instead uses the weighted$-$average method of process costing.