132. Branch Corp. utilizes process costing in its manufacturing company for a product that passes through two departments. Data relating to the product processed in Department 2, during March are presented as follows: The units in beginning work in progress were 60% complete with respect to direct materials and 70% complete with respect to conversion costs. The company had 20,000 units on hand at the end of the period which were 50% complete as to materials and 40% complete as to conversion costs. The company has calculated the weighted average cost per equivalent unit to be $6.75 for direct materials and $21.25 for direct materials. Required: Prepare a cost reconciliation report for the month ended March 31st for Department 2 using the weighted average method of accounting for units. The report should include information on total costs and equivalent units