1. Reconcile the number of physical units worked on during the period

2. Calculate the number of equivalent units.

3. Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.)

4. Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to the nearest whole dollar amount.)

Silver Company manufactures kites and has the following information available for the month of April: Work in process, April 1 (100% complete for materials, 44% for conversion) 28,000 units Direct materials Conversion cost S 44,000 $ 47,000 Number of units started 80,000 units April costs Direct materials Conversion cost $ 118,000 172,000 Work in process, April 30 (100% complete for materials, 22% for conversion) 37,000 units Required: Using the weighted-average method, complete each of the following steps