3) Ivy Glen Inc. mak the manufacturing process. Int es one model of lighted baby toy. All direct materials are added at the beginning of ormation for the month of September follows Units Costs beginning work in process (20% complete) Direct materals Converston cost $151,000 152,208 $303.2018 Total cost of beginning work tn process Number of untts started Number of unts completed and transferred to finished goods 257 400 294800 83.400 Ending work In process (85% complete) Current pertod costs Direct materbis Conversion cost Total current perlod costs $321.750 482,052 $803,802 Required Using the weighted-average method of process costing, complete each of the following steps a. Reconcile the number of physical units worked on during the period. b. Calculate the number of equivalent units. c. Calcul d. Reconcile the total cost of work in process. ate the cost per equivalent unit rounded to five decimal places. Summarize the preceding steps in a September production report for lvy Glen Inc. Using the FIFO method of process costing, complete each of the following steps: a. Reconcile the number of physical units worked on during the period. b. Calculate the number of equivalent units. c. Calculate the cost per equivalent unit rounded to five decimal places. d. Reconcile the total cost of work in process. Summarize the preceding steps in a September production report for Ivy Glen Inc