Vaughn'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 $150$ 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,

Vaughn's started another $1,800$ units, and by January $31,1,850$ 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.

Vaughn's uses the weighted$-$average method of process costing.

$($a$)$

Your answer is correct.

Complete Steps $1$ and $2$ of the template to determine the equivalent units of work done during January.

$($b$)$

Complete Steps $3-5$ of the template to determine the cost per equivalent unit and to assign DM costs and conversion costs to the physical units of the period. Carefully label the total cost of units

completed. $($Round answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Total cost of units completed $

Cost of units in ending inventory $