Errors in Equivalent Unit Computation Silver Fox Refining Company processes gasoline. On April 1 of the current year, 6,600 units were 3/5 completed in the Blending Department. During April, 59,400 units entered the Blending Department from the Refining Department. During April, the units in process at the beginning of the month were completed. Of the 59,400 units entering the department, all were completed except 7,900 units that were 1/5 completed. The equivalent units for conversion costs for April for the Blending Department were computed as follows Equivalent units of production in April To process units in inventory on April 1: 6,600 3/5 To process units started and completed in April: 59,400-6,600 To process units in inventory on April 30: 7,900x 1/5 Equivalent units of production 3,960 52,800 1,580 58,340 Enter the correct amounts in the computation of equivalent units for conversion costs for the Blending Department for April To process units in inventory on April 1 To process units started and completed in April To process units in inventory on April 30 Equivalent units of production