Bonita Enterprises is aptly named because of its signature item$-$chewing gum! The owmers started the business years ago when no existing gum had the right flavor and texture combination. After years of perfecting the process, they had a finely tuned operation. This year, Bonita's main processing department reported the following activity and costs.

Units in beginning WIP Inventory

Beginning WIP Inventory degree of completion

Costs in beginning WIP Inventory

New units started

Costs added to WIP Inventory this period

Units completed

Units in ending WIP Inventory

Ending WIP Inventory degree of completion

$(2)$

Complete Steps $1-5$ of the template for Bonita Enterprises this year using the FIFO method of process costing, clearly labeling the following. $($Round cost per equivalent unit to $2$ decimal places, es $15\mathrm{.}25)$

Equivalent units of production for both DM and conversion costs.

The cost per equivalent unit for both $DM$ and corversion costs.

The total cost of units completed and the total cost of units in ending WIP Inventory.

Total equivalent units of work done

Cost per equivalent unit

Total cost of units completed

Cost of units in ending WIP Inventory