The processing department at Blossom Corporation evaluated the costs associated with manufacturing paper towels for the past month. Beginning and newly added costs for May are as follows. (a) Show the T-account for Blossom's WIP Inventory reflecting all of the appropriate costs above. Assuming Blossom uses the FIFO method of process costing, complete Step 4 to determine its cost per equivalent unit for both DM and conversion costs. (Round cost per equivalent unit answers to 2 decimal ploces, e. . 15.25.) Are beginning WIP Inventory costs included in these calculations? The beginning WIP Inventory costs included in the cost per equivalent unit calculations. Assuming Blossom instead uses the weighted-average method of process costing, complete Step 4 to determine its cost per equivalent unit for both DM and conversion costs. (Round cost per equivalent unit answers to 2 decimal places, es. 15.25.) Are beginning WIP inventory costs included in these calculations? The beginning WIP Inventory costs included in the cost per equivalent unit calculations