Arboles Company manufactures pencils and has the following information available for the month of July:

Work in process, July 1(100% complete for materials, 60% for conversion)74,100units

Direct materials$4,100

Conversion cost$16,600

Number of units started99,100units

July costs

Direct materials$5,600

Conversion cost$23,100

Work in process, July 31(100% complete for materials, 10% for conversion)69,100units

Required:

Using the weighted-average method of process costing, 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 cost per equivalent unit.

4.Reconcile the total cost of work in process.