Delta Company had 30,000 units in process, which were 30% completed. Direct materials are added at the beginning of the process. During the month, 170,000 units were started and 180,00o completed and transferred out. Ending work in process inventory was 50% complete. Calculate (a) the equivalent units of production for direct materials if weighted-average were used and (b) the equivalent units of production for direct materials if FIFO were used. Prepare cost reconciliation schedule