The processing department at Sheffield Corporation evaluated the costs associated with manufacturing paper towels for the past nonth. Beginning and newly added costs for May are as follows. Show the T-account for Sheffield's WIP Inventory reflecting all of the appropriate costs above. Assuming Sheffield uses the FIFO method of process costing, complete Step 4 to determine its cost per equivalent unit for both DM and conversion costs. (Round cost per equivalent unit answers to 2 decimal places, e.g. 15.25.) Are beginning WIP Inventory costs included in these calculations? The beginning WIP Inventory costs included in the cost per equivalent unit calculations. Assuming Sheffield instead uses the weighted-average method of process costing, complete Step 4 to determine its cost per equivalent unit for both DM and conversion costs. (Round cost per equivalent unit answers to 2 decimal places, e.g. 15.25.) Are beginning WIP Inventory costs included in these calculations? The beginning WIP Inventory costs included in the cost per equivalent unit calculations