costs. The following costs existed or were added to the WIP Inventory account in January.

$($a$)$

Your answer is correct.

Assuming Waterway's uses the FIFO method of process costing, complete Steps $1$ and $2$ of the template to determine the equivalent units of work done during January.

completed. $($Round cost per equivalent unit answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Total cost of units completed $

Cost of units in ending inventory $