Sunland Paints makes various interior and exterior paints for its customers, but its current focus is on its top$-$selling interior brand.

Sunland produces the paint in its mixing department and then transfers the paint to the canning department. The following

information is presented for the canning department in March, recognizing that the company adds its conversion costs evenly

throughout the process. One unit is one gallon of paint.

$($a$)$

Complete Steps $1-5$ of the template for the canning department of Sunland Paints this year using the FIFO method of process

costing, clearly labeling the following. $($Round cost per equivalent unit answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

$,$ Equivalent units of production for all three cost categories: transferred$-$in$,$ DM$,$ and conversion costs.

The cost per equivalent unit for all three cost categories: transferred$-$in$,$ DM$,$ and conversion costs.

The total cost of units completed and the total cost of units in ending WIP Inventory.