Costs Units 125,300 $ 187,000 339,000 526,000 $ Beginning work in process (30% complete) Direct materials Conversion cost Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (65% complete) Current period costs Direct materials Conversion cost Total current period costs 238,000 334,300 $ 502,400 643, ee $1,145,400 Req 1A Reg 13 Req 1C Req 1D Using FIFO method of process costing, reconcile the number of physical units worked on during the period. Physical Units Physical Units Beginning Units Units Completed Ending Units Units Started Total Units Total Units DAR COLE Using FIFO method of process costing, calculate the number of equivalent units. Equivalent Units Direct Materials Conversion Physical Units Beginning Inventory Started and Completed Ending Inventory Total Req 1A Reg Read 10 Req 1D Using FIFO method of process costing, calculate the cost per equivalent unit. (Round Cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit Req 1A Req 1B Reg 1C Req ID Using FIFO method of process costing, reconcile the total cost of work in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and round ur final answers to the nearest whole dollar amount.) Current Period Costs Prior Period Costs Direct Materials Conversion Total Cost Beginning Inventory Started and Completed Ending Inventory Total Cost Accounted for C NS