Complete Steps 3.5 of the template tpdetermine the cost per equivalent unit and to assign DM costs and conversion costs to the physical units of the period. Carefully label the total cost of units completed. (Round answers to 2 decinal places, eg. 15.25.) Complete Steps 1 and 2 of the template to determine the equivalent units of work done during January. Nast's is a brand of lotion created specifically for sensitive skin. The company, which goes by the same name, manufactures in small batches so the lotion retains its special qualities. The batch in process on December 31 included 100 units, determined to be 60% complete as to cohversion costs. DM cests had already been added, as all DM is added at thb very beginning of processing. During January, Nash's started another 2,150 units, and by January 31.2,150 units were completed, leaving 100 units still in process. Units in? ending WIP Inventory were 50% complete for conversion costs. The following costs existed or were added to the WIP inventory. account in January Nash's uses the weidhed average method of process costing