1.40132 is not the answer for direct materials. please help!!

Required: Using the weighted-average method, complete each of the following steps: 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. 4. Reconcile the total cost of work in process. Complete this question by entering your answers in the tabs below. Calculate the cost per equivalent unit. (Round your answers to 5 decimal places.)