Marigold is a producer of perfume, sourcing materials from all over the world as it creates beautiful scents. In November, Marigold was producing perfume that would be bottled into 1.2 ounce sizes. The manufacturing department reports the following information related to production of liquid perfume this month. Step 2: Determine physical status of units and convert into equivalent units Equivalent Units DM Conversion Costs Physical Units % Added Equiv. Units % Added Equiv. Units Units completed this period 420 100% 420 100% 420 Units in ending WIP Inventory 20 100% 20 40% 8 Total units accounted for 440 Total equivalent units of work done 440 428 Costs in beginning WIP Inventory (from last period) Costs added to WIP Inventory this period Total costs to account for Step 3: Account for costs Total Costs $2,110 10,506 $12,616 DM $1,385 6,095 $7,480 Conversion Costs $725 4,411 55.136 Marigold uses the weighted-average method of process costing.