Units in ending WIP Inventory Total units accounted for Blue adds its conversion costs evenly throughout the machining process. 8,600 0% 40% 266,500 The machining department of Blue 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 Degree of Completion Physical Units DM Conversion Costs 3,300 100% 70% 263,200 266,500 Units completed and removed from WIP Inventory this period 257,900 Units in ending WIP Inventory 8,600 0% 40% (a) Your answer is incorrect. Determine the equivalent units of production for both DM and conversion costs this year for the Blue machining department under the FIFO method. Total equivalent units of work done this period DM 266500 Conversion Costs 264050 (b1) According to the completion percentages in part (a), does Blue add DM costs in the machining department closer to the beginning, the middle, or the end of the process? (d) Determine the equivalent units of production for both DM and conversion costs this year for the Blue machining department under the weighted-average method. Total equivalent units of work done this period DM Conversion Costs