4 Check my wo Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information. 25 points Beginning work in process (22% complete) Units 34,000 Costs Direct materials Conversion cost $ 42,000 Total cost of beginning work in process 92,000 $134,000 eBook) Number of units started 73,000 Pent Number of units completed and transferred to finished goods References Ending work in process (52% complete) Current period costs Direct materials Conversion cost Total current period costs 74,000 $ 97,000 148,000 $245,000 Mc Required: 1. 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 Calculate the enct nar anuivalent unit