E3-8 Calculating Equivalent Units, Cost per Equivalent Unit, Reconciling the Cost of Work in Process (FIFO) [LO 3-S1] silver Company manufactures kites and has the ollowing information available for the month of Apri: Work in process, April 1 (100% complete for materials, 40% for conversion) 62,000 units Direct materials Conversion cost $ 90,000 $ 120,000 Number of units started 168,000 units April costs Direct materials Conversion cost $ 236,000 $ 346,000 Work in process, April 30 (100% complete for materials, 20% for conversion) 85,000 units Required: Using the FIFO method, complete each of the following steps: 1. Reconcile the number of physical units worked on during the period. Physical Units Physical Units Units Completed Beginning Units Units Started Total Units Ending Units 0Total Units