Windsor'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, Windsor's started another $1,900$ units, and by January $31,1,900$ 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.

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

$($a$)$

Your answer is partially correct.

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