The machining department of Wildhorse Manufacturing had a busy year! Management evaluated the stage of completion of ending WIP Inventory and recorded the following in Step 1 of its process costing analysis. Step 1: Verify physical units in the period and identify degree of completion Units in beginning WIP Inventory Units started this period Total Units to account for Physical Units 3,300 253,000 256,300 Degree of Completion DM 100% Conversion Costs 70% Units completed and removed from WIP Inventory this period Units in ending WIP Inventory Total units accounted for 246,700 9,600 256,300 0% 40% Wildhorse adds its conversion costs evenly throughout the machining process. (a) Determine the equivalent units of production for both DM and conversion costs this year for the Wildhorse machining department under the FIFO method