Glencove Co. makes one model of radar gun used by law enforcement officers. All direct materials are added at the beginning of the manufacturing process. Information for the month of September follows: Units ? Costs Beginning work in process (40 % complete) S 635 ROO Direct materials $1.982.300 Total cost of beginning work in process Number of units started Number of units completed and transferred 25 900 37.400 Ending work in process (75 % complete) Current period costs 22.850 $2,412.400 1 276 500 Conversion cost $3,688.900 Total current period costs Required: FIFO method of process costing, complete each of the following steps: Reconcile the number of physical units worked on during the period. Physical Units Physical Units Baginning Completed Ending Units Units Started Total Units Total Units Calculate the number of equivalent units. (Round your final answer to the nearest whole unit.) Equivalent Units Physical Units Direct Conversion Materials Inventory Started and Completed Ending Inventory Total the nearest whole unit and round your answers to 5 decimal places.) Calculate the cost per equivalent unit. (Use Equivalent Units rounded Direct Materials Conversion Cost per Equivalent Unit Reconcile the total cost of work in process.(Use Cost per Equivalent Unit rounded to 5 decimal places and round your final answers to the nearest whole dollar amount.) Current Period Costs Direct Period Conversion Total Cost Materials Costs Beginning Started and Completed ventory otel Coct Accounted for