NashCompany ended the month of June with 150units in process with 100% of DM and 60% of conversion costs added to that point. Nashuses the FIFO method of process costing. In July, 7,750more units were started, and 5,800units were completed in total by month-end. Units in ending WIP Inventory on July 31 were 100% complete for DM and 80% complete for conversion cost. Complete Step 1 for Nashfor July to determine the physical flow of units and degree of completion. Then, complete Step 2 to calculate equivalent units of production for July. (a1) Complete Step 1 for Nash for July to determine the physical flow of units and degree of completion. STEP 1 Degree of Verify Physical Units in Period and Identify Degree of Completion Physical Units DM % %