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The machining department of Windsor Manufacturing had a busy year! Management evaluated the stage of completi Inventory and recorded the following in Step 1 of its process costing analysis. Determine the equivalent units of production for both DM and conversion costs this year for the Windsor machining departme under the FIFO method. According to the completion percentages in part (a), does Windsor add DM costs in the machining department closer to the beginning, the middle, or the end of the process? According to the completion percentages in part (a), does Windsor add DM costs in the machining department closer to the beginning, the middle, or the end of the process