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		$	1,339,500
Conversion cost			628,800
Total cost of beginning work in process		$	1,968,300
Number of units started	36,700
Number of units completed and transferred to finished goods	35,100
Ending work in process (75% complete)	22,150
Current period costs
Direct materials		$	2,405,400
Conversion cost			1,269,500
Total current period costs		$	3,674,900

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.

d. Reconcile the total cost of work in process.

Reg 1A Req 1B Reg 10 Reg 10 Using FIFO method of process costing, reconcile the number of physical units worked on during the period. Physical Units Physical Units Units Completed Beginning Units Units Started Ending Units Total Units Total Units 0 Reg 1A Reg 1B Reg 1C Reg 1D Using FIFO method of process costing, calculate the number of equivalent units. (Round your final answer to the nearest whole unit.) Equivalent Units Direct Materials Conversion Physical Units 14,550 14,550 14,550 Beginning Inventory Started and Completed Ending Inventory Total 14.550 14.550 14.550 Req 10 >