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) ? Direct materials $ 1,328,500 Conversion cost 617,800 Total cost of beginning work in process $ 1,946,300 Number of units started 35,600 Number of units completed and transferred to finished goods 34,000 Ending work in process (75% complete) 21,050 Current period costs Direct materials $ 2,394,400 Conversion cost 1,258,500 Total current period costs $ 3,652,900

Required:

1. Using FIFO method of process costing, complete each of the following steps:

a. Reconcile the number of physical units worked on during the period.

b. Calculate the number of equivalent units.

c. Calculate the cost per equivalent unit.

d. Reconcile the total cost of work in process.