Now, use Step 2 of the template to determine equivalent units of production this year. Now, use Step 2 of the template to determine equivalent units of production this year. Now, use Step 2 of the template to determine equivalent units of production this year. On January 1, Vaughn Company had 1,200 gallons of juice that were already 30% complete for conversion costs at that time. Conversion costs are added evenly throughout production, while two DM resources are added at different stages: flavoring, added at the beginning of the process, and packaging, added when units have received 95% of conversion costs. Throughout the year, Vaughn started another 59,700 gallons of juice. By year-end, 59,000 gallons had been completed, leaving 1,900 gallons still in WIP Inventory. These ending units were 80% complete for conversion costs so had not yet been packaged