Step $2$: Determine physical status of units and convert into equivalent units

$\backslash$table$[[,$Physical Units,Equivalent Units$],[,$DM$,$Conversion Costs$],[,\%$Added,Equiv. Units,$\%$ Added,Equiv. Units$],[$Units completed this period,$430,100\%,430,100\%,430],[$Units in endine WIP Inventory,$20,100\%,20,40\%,8],[$Total units accounted for,$450,,,,],[$Total equivalent units of work done,,,$450,,438]]$

$\backslash$table$[[$Step $3$: Account for costs$],[,$Total Costs,DM$,$Conversion Costs$],[$Costs in besinning WIP Imentory $($from last period$),$$$2,000,$$$1\mathrm{.}330,$$$670$