Sunland'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 100 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, Sunland's started another 2,100 units, and by January 31, 2,100 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. Costs in beginning WIP Inventory (from last period) Costs added to WIP Inventory this period Total costs to account for (a) Total Costs Total equivalent units of work done this period $776 3,979 $4,755 DM DM $336 1,680 $2,016 Assuming Sunland'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. Conversion Costs $440 2,299 $2,739 Conversion Cost