\begin{tabular}{|c|c|c|c|c|c|c|c|} \hline & \multirow[b]{3}{*}{\begin{tabular}{l} Physical \\ Units \end{tabular}} & \multicolumn{6}{|c|}{ Equivalent Units } \\ \hline & & Transf & ed-In & \multicolumn{2}{|c|}{ DM } & \multicolumn{2}{|c|}{ Conversion Costs } \\ \hline & & \begin{tabular}{l} \% \\ Added \\ This \\ Period \end{tabular} & \begin{tabular}{l} Equiv. \\ Units \end{tabular} & \begin{tabular}{c} % \\ Added \\ This \\ Period \end{tabular} & \begin{tabular}{l} Equiv. \\ Units \end{tabular} & \begin{tabular}{c} % \\ Added \\ This \\ Period \end{tabular} & \begin{tabular}{l} Equiv. \\ Units \end{tabular} \\ \hline Units in beginning WIP & 5,300 & 0% & - & 100% & 5,300 & ? & 3.710 \\ \hline Units started and completed & ? & ? & ? & ? & ? & ? & ? \\ \hline Units in ending WIP Inventory & 2,900 & ? & ? & ? & 2,900 & ? & 1,740 \\ \hline Total units accounted for & 15,600 & & & & & & \\ \hline \begin{tabular}{l} Total equivalent units of work \\ done this period \end{tabular} & & & 10,300 & & ? & & 12,850 \\ \hline \end{tabular} Step 3: Account for costs \begin{tabular}{|c|c|c|c|c|} \hline & Total Costs & Transferred-In & DM & Conversion Costs \\ \hline Costs in beginning WIP Inventory & $18,800 & $8,600 & $ & $10,200 \\ \hline Costs added to WIP Inventory this period & 80,110 & 20,085 & 12,480 & 47,545 \\ \hline Total costs to account for & $98,910 & $28,685 & $12,480 & $57,745 \\ \hline \end{tabular} Complete Steps 4 and 5 to determine the total cost of units completed and removed from this finishing department in October