addleback Company makes camping lanterns using a single production process. All direct materials are added at the beginning of the manufacturing process. Information for the month of March follows Units 67,900 Costs Beginning work in process (21% complete) Direct materials Conversion cost 101,000 176,000 $ 277,000 Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (68% complete) Current period costs 126,500 161,400 Direct materials Conversion cost S 261,700 334.000 Total current period costs 5 595,700 Required 1 & 2. 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 Physical Units Physical Units Beginning Units Units Started Total Units Units Completed Ending Units 01 Total Units b. Calculate the number of equivalent units. Equivalent Units Physical Units Direct Materials Conversion Units Completed Ending Inventory Total