VYour answer is incorrect.

Skysong Industries began the year with $5,000$ stocking hats in WIP Inventory, $20\%$ complete overall. Both conversion costs and DM

resources are added to hats evenly throughout the process. Throughout the year, the company started $80,300$ more hats, and it had

completed $79,800$ in total by year$-$end. Units in ending WIP Inventory were $70\%$ complete overall. Skysong uses the FIFO method of

process costing. Determine equivalent units for this processing department at year$-$end by completing Step $2$ of the template.