Sunland Enterprises is aptly named because of its signature item-chewing gum! The owners started the business years ago when no existing gum had the right flavor and texture combination. After years of perfecting the process, they had a finely tuned operation. This year, Sunland's main processing department reported the following activity and costs. Units DM Conversion Costs Units in beginning WIP Inventory 300 Beginning WIP Inventory degree of completion 100% 30% Costs in beginning WIP Inventory $265 $395 New units started 21,700 Costs added to WIP Inventory this period $5,895 $3,941 Units completed 21,200 Units in ending WIP Inventory 800 Ending WIP Inventory degree of completion 100% 60% All DM resources are added to Sunland's processing department at the beginning of processing. Conversion costs are added evenly throughout the process. Sunland uses the weighted-average method of process costing.(a) Complete Steps 1-5 of the template for Sunland Enterprises this year using the weighted-average method of process costing, clearly labeling the following. (Round cost per equivalent unit to 2 decimal places, e.g. 15.25.) Equivalent units of production for both DM and conversion costs. The cost per equivalent unit for both DM and conversion costs. The total cost of units completed and the total cost of units in ending WIP Inventory. DM Conversion Cost Total equivalent units of work done Cost per equivalent unit $ $ Total cost of units completed to Cost of units in ending WIP Inventory