Splish'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 conversion costs. DM costs had already been added, as all DM is added at the very beginning of processing. During

January, Splish's started another $1,850$ 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.

$($a$)$

Assuming Splish'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 January.

Total equivalent units of work done this period