Marigold'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 qualitles. The batch in process on December 31 included 100 units, determined to be 60% complete as to conversion costs. DM costs had already been added, as alI DM is added at the very beginning of processing. During January, Marlgold's started another 1,900 units, and by January 31, 1,900 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. Assuming Marigold'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 Jaruary. (b) The parts of this question must be completed in order. This port wil be avaliable when you complete the part above. (c1) The parts of thisquestion must bo completed in order. Thls part will be avallable when yoo complete the partabove