please B

Crane'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 qualities. The batch in process on December 31 included 150 units, determined to be 60% complete as to corversion costs. DM costs had already been added, as all DM is added at the very beginning of processing. During January, Crane's started another 1.950 units, and by January 31, 2,000 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 Jarnuary. Crand's uses the weighted-average method of process costing (a) Complete Steps 1 and 2 of the template to determine the equivalent units of work done during January. Complete Steps 3.5 of the template to determine the cost per equivalent unit and to assign DM costs and comversion costs to the physical units of the period. Carefully labei the total cost of units completed. (Round onswers to 2 decimal ploces, es. 15.25.)