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Required information [The following information applies to the questions displayed below.) Arboles Company manufactures pencils and has the following information available for the month of July Work in process, July 1 (100% complete for materials, 608 for conversion) Direct materials Conversion cost 75,400 units $ 5,400 $ 17,900 Number of units started 100,400 units July costa Direct materials Conversion cost $ 6,900 $ 24,400 Work in process, July 31 (100% complete for materials, 104 for conversion) 70,400 units 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decima to the nearest whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for + $ 0 $ 0 $