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:

UnitsCostsBeginning work in process (40% complete)?Direct materials$1,336,500Conversion cost625,800Total cost of beginning work in process$1,962,300Number of units started36,400Number of units completed and transferred to finished goods34,800Ending work in process (75% complete)21,850Current period costsDirect materials$2,402,400Conversion cost1,266,500Total current period costs$3,668,900

Required:

1.Using the weighted-average 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.