Determine Tamarisk's cost per equivalent unit for all three cost categories and assign costs to units completed and to units in ending WIP Inventory-Finishing by completing Steps 3-5 of the template. (Round cost per equivalent unit to 2 decimal places, e.g. 15.25.). Calculate Cost per equivalent unit of Transferred-in, DM, Conversion cost; Total cost of units completed and Cost of units in ending WIP Inventory-Finishing

Tamarisk Woodworkers has been a key supplier for many lumber companies in the region, as it's known for great quality and value. Its main product, a staircase spindle, goes first through the cutting department, where it is shaped, and then through the finishing department, where each spindle is sanded and buffed. No stain is used here; the natural wood tone comes through in this process. Once complete in the finishing department, the units are ready for sale. The following information relates to the finishing process in October. Units Transferred-In DM Conversion Costs Units in beginning WIP Inventory 250 Beginning WIP Inventory degree of completion 100% 0% 40% Costs in beginning WIP Inventory $825 $985 New units started 6,950 Costs added to WIP Inventory this period $16,455 $1,980 $9,959 Units completed 6,600 Units in ending WIP Inventory 600 Ending WIP Inventory degree of completion 100% 0% 40%