Sheffield 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. Sheffield uses the weighted-average method of process costing. (a) Determine equivalent units for transferred-in costs, DM, and conversion costs for the finishing department in October by completing Steps 1 and 2 of the template